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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/93729

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93729

Title:	租賃會計之研究
Authors:	黃阿旺 Huang, E-Wang
Contributors:	吳承豪 Wu, Cheng-Hao 黃阿旺 Huang, E-Wang
Keywords:	會計商業 ACCOUNTING BUSINESS
Date:	1973
Issue Date:	2016-05-06 14:08:16 (UTC+8)
Abstract:	第一章為租賃概論，討論租賃之淵源與興起租賃之意義與種類，租賃之優點與缺點，租賃資產概論及專業出租人之類型。第二章租金構成之因素，就資金成本、利息費用、風險報酬、其他服務成本討論之。第三章租賃評估之方法就營業租賃與融資租賃二方面分述租賃與購買抉擇問題。第四章租賃資產之會計處理，討論租賃資本化之問題，以及說明融資租賃與營業租賃之會計處理。第五章我國租賃業務現況與展望，討論我國實施租賃業務現況及推展我國租賃業務應有之措施。第六章結論，討論租賃之展望與未來。
Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002009021
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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