摘 要
本文以某房地产公司为例，探讨了租赁合同会计处理存在的问题及对策。在研究背景及意义部分，介绍了租赁合同的重要性以及国内外研究现状。在理论部分，详细阐述了租赁合同的定义和分类，租赁合同的会计处理方法，以及国际会计准则对租赁合同的规定。针对某公司存在的问题，本文提出了三点。首先是租赁合同与国际财务报告准则IFRS16的要求不符；其次是公司租赁付款计算方式不当；最后是公司难以辨别是否存在租入资产。
为解决这些问题，本文提出了三个对策。首先，公司应遵守租赁合同会计处理的合规性要求；其次，公司应优化租赁付款计算方式；最后，公司应加强对租入资产的识别、计量与计提。
本文通过分析某公司租赁合同会计处理的问题及对策，为租赁合同会计处理提供了一定的参考价值。对于其他房地产公司和租赁公司，也具有一定的借鉴意义。
关键词：租赁合同 会计处理 问题 对策
Abstract
This article takes a real estate company as an example to explore the problems and countermeasures in the accounting treatment of lease contracts. In the research background and significance section, the importance of leasing contracts and the current research status at home and abroad were introduced. In the theoretical section, it elaborates on the definition and classification of lease contracts, the accounting treatment methods for lease contracts, and the provisions of international accounting standards for lease contracts. In response to the problems existing in a certain company, this article proposes three points. Firstly, the lease contract does not comply with the requirements of IFRS 16; Secondly, the calculation method of the company's lease payments is improper; Finally, it is difficult for the company to distinguish whether there are leased assets.
To address these issues, this article proposes three countermeasures. Firstly, the company should comply with the compliance requirements for accounting treatment of lease contracts; Secondly, the company should optimize the calculation method of lease payments; Finally, the company should strengthen the identification, measurement, and provision of leased assets.
This article provides certain reference value for the accounting treatment of leasing contracts by analyzing the problems and countermeasures of a certain company's leasing contract accounting treatment. For other real estate companies and leasing companies, it also has certain reference significance.
Key Words：Lease contract, accounting treatment, problems, countermeasures
目 录
摘 要 I
Abstract II
1 绪论 1
1.1 研究背景及意义 1
1.2 研究目的和内容 1
1.3 国内外研究现状 2
1.3.1 国内研究现状 2
1.3.2 国外研究现状 2
2 租赁合同会计处理的相关理论 4
2.1 租赁合同的定义和分类 4
2.2 租赁合同的会计处理方法 4
2.3 国际会计准则对租赁合同的规定 5
3 某房地产公司租赁合同会计处理存在的问题 6
3.1 与IFRS16的要求不符 6
3.2 租赁付款计算方式不当 6
3.3 难以辨别是否存在租入资产 6
4 某房地产公司租赁合同会计处理的对策 7
4.1 租赁合同会计处理的合规性要求 7
4.2 租赁付款计算方式的优化 7
4.3 租入资产的识别、计量与计提 7
结 论 8
参 考 文 献 9
致 谢 10
本文以某房地产公司为例，探讨了租赁合同会计处理存在的问题及对策。在研究背景及意义部分，介绍了租赁合同的重要性以及国内外研究现状。在理论部分，详细阐述了租赁合同的定义和分类，租赁合同的会计处理方法，以及国际会计准则对租赁合同的规定。针对某公司存在的问题，本文提出了三点。首先是租赁合同与国际财务报告准则IFRS16的要求不符；其次是公司租赁付款计算方式不当；最后是公司难以辨别是否存在租入资产。
为解决这些问题，本文提出了三个对策。首先，公司应遵守租赁合同会计处理的合规性要求；其次，公司应优化租赁付款计算方式；最后，公司应加强对租入资产的识别、计量与计提。
本文通过分析某公司租赁合同会计处理的问题及对策，为租赁合同会计处理提供了一定的参考价值。对于其他房地产公司和租赁公司，也具有一定的借鉴意义。
关键词：租赁合同 会计处理 问题 对策
Abstract
This article takes a real estate company as an example to explore the problems and countermeasures in the accounting treatment of lease contracts. In the research background and significance section, the importance of leasing contracts and the current research status at home and abroad were introduced. In the theoretical section, it elaborates on the definition and classification of lease contracts, the accounting treatment methods for lease contracts, and the provisions of international accounting standards for lease contracts. In response to the problems existing in a certain company, this article proposes three points. Firstly, the lease contract does not comply with the requirements of IFRS 16; Secondly, the calculation method of the company's lease payments is improper; Finally, it is difficult for the company to distinguish whether there are leased assets.
To address these issues, this article proposes three countermeasures. Firstly, the company should comply with the compliance requirements for accounting treatment of lease contracts; Secondly, the company should optimize the calculation method of lease payments; Finally, the company should strengthen the identification, measurement, and provision of leased assets.
This article provides certain reference value for the accounting treatment of leasing contracts by analyzing the problems and countermeasures of a certain company's leasing contract accounting treatment. For other real estate companies and leasing companies, it also has certain reference significance.
Key Words：Lease contract, accounting treatment, problems, countermeasures
目 录
摘 要 I
Abstract II
1 绪论 1
1.1 研究背景及意义 1
1.2 研究目的和内容 1
1.3 国内外研究现状 2
1.3.1 国内研究现状 2
1.3.2 国外研究现状 2
2 租赁合同会计处理的相关理论 4
2.1 租赁合同的定义和分类 4
2.2 租赁合同的会计处理方法 4
2.3 国际会计准则对租赁合同的规定 5
3 某房地产公司租赁合同会计处理存在的问题 6
3.1 与IFRS16的要求不符 6
3.2 租赁付款计算方式不当 6
3.3 难以辨别是否存在租入资产 6
4 某房地产公司租赁合同会计处理的对策 7
4.1 租赁合同会计处理的合规性要求 7
4.2 租赁付款计算方式的优化 7
4.3 租入资产的识别、计量与计提 7
结 论 8
参 考 文 献 9
致 谢 10
