租賃使用權(quán)資產(chǎn)統(tǒng)計表模板

合同類型,房屋租賃合同,,,,,,,,,,,,,,,

合同編號,,,,,,,,,,,,,,,,

簽約日期,,,,,,,,,,,,,,一次性支付,,是

合同名稱及合同編號,房屋租賃協(xié)議,,,,,,,,,,,,,月,,否

起租日期,2023/7/1,,,,,,,,,,,,,季度,,

租賃結(jié)束日期,2028/6/30,,,,,,,,,,,,,半年,,

計租建筑面積,1970平方米,,,,,,,,,,,,,年,,

免租期(起始日期-終止日期）,2023/7/1-2023/7/31,,,,,,,,,,,,,,,

采用日增量借款利率,6.00%,1.47%,,,,,,,,,,,,,,

合同總租金（含增值稅）,"15,100,377.08",,,,,,,,,,,,,,,

合同總租金（不含增值稅）,"13,853,556.95",,,,,,,,,,,,,,,

租賃付款頻率,季度,,,,,,,,,,,,,,,

對應(yīng)月份,4.00,,,,,,,,,,,,,,,

預(yù)計復(fù)原成本*(如有）,-,,,,,,,,,,,,,,,

租賃激勵措施金*(如有）,-,,,,,,,,,,,,,,,

過渡期內(nèi)預(yù)付的租賃款金額,-,,,,,,,,,,,,,,,

過渡期內(nèi)預(yù)提的租賃款金額,-,,,,,,,,,,,,,,,

是否滿足豁免條款（是/否）,否,,,,,,,,,,,,,,,

攤銷期限,60.00,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,

按季度付款和折現(xiàn),,,,,租賃負債,,,,,,使用權(quán)資產(chǎn),,,損益情況,,

年份,房租支付表,增長率,期數(shù),租金現(xiàn)值,期初租賃負債,年租金-直線法,實際支付租金,利息費用,租賃負債攤銷金額,期末租賃負債,期初使用權(quán)資產(chǎn),使用權(quán)資產(chǎn)攤銷金額,期末使用權(quán)資產(chǎn),利息費用,使用權(quán)資產(chǎn)攤銷金額,合計

2023.7.1,,,0,,"12,267,784.48",,,,-,"12,267,784.48","12,267,784.48",-,"12,267,784.48",-,-,-

2023Q1,"866,128",,1,"853,602.78","12,267,784.48","866,128.42","866,128.42","180,015.58","686,112.84","11,581,671.65","12,267,784.48","686,112.84","11,581,671.65","180,015.58","686,112.84","866,128.42"

2023Q2,"865,829",,2,"840,967.05","11,581,671.65","865,828.57","865,828.57","169,947.67","695,880.90","10,885,790.75","11,581,671.65","695,880.90","10,885,790.75","169,947.67","695,880.90","865,828.57"

2023Q3,"865,829",,3,"828,805.29","10,885,790.75","865,828.57","865,828.57","159,736.42","706,092.15","10,179,698.60","10,885,790.75","706,092.15","10,179,698.60","159,736.42","706,092.15","865,828.57"

2023Q4,"865,829",,4,"816,819.40","10,179,698.60","865,828.57","865,828.57","149,375.33","716,453.24","9,463,245.36","10,179,698.60","716,453.24","9,463,245.36","149,375.33","716,453.24","865,828.57"

2024Q1,"865,829",,5,"805,006.86","9,463,245.36","865,828.57","865,828.57","138,862.21","726,966.36","8,736,279.00","9,463,245.36","726,966.36","8,736,279.00","138,862.21","726,966.36","865,828.57"

2024Q2,"865,829",,6,"793,365.14","8,736,279.00","865,828.57","865,828.57","128,194.81","737,633.75","7,998,645.24","8,736,279.00","737,633.75","7,998,645.24","128,194.81","737,633.75","865,828.57"

2024Q3,"865,829",,7,"781,891.78","7,998,645.24","865,828.57","865,828.57","117,370.89","748,457.68","7,250,187.56","7,998,645.24","748,457.68","7,250,187.56","117,370.89","748,457.68","865,828.57"

2024Q4,"865,829",,8,"770,584.34","7,250,187.56","865,828.57","865,828.57","106,388.14","759,440.43","6,490,747.13","7,250,187.56","759,440.43","6,490,747.13","106,388.14","759,440.43","865,828.57"

2025Q1,"865,829",,9,"759,440.43","6,490,747.13","865,828.57","865,828.57","95,244.22","770,584.34","5,720,162.79","6,490,747.13","770,584.34","5,720,162.79","95,244.22","770,584.34","865,828.57"

2025Q2,"865,829",,10,"748,457.68","5,720,162.79","865,828.57","865,828.57","83,936.79","781,891.78","4,938,271.01","5,720,162.79","781,891.78","4,938,271.01","83,936.79","781,891.78","865,828.57"

2025Q3,"865,829",,11,"737,633.75","4,938,271.01","865,828.57","865,828.57","72,463.43","793,365.14","4,144,905.87","4,938,271.01","793,365.14","4,144,905.87","72,463.43","793,365.14","865,828.57"

2025Q4,"865,829",,12,"726,966.36","4,144,905.87","865,828.57","865,828.57","60,821.71","805,006.86","3,339,899.01","4,144,905.87","805,006.86","3,339,899.01","60,821.71","805,006.86","865,828.57"

2026Q1,"865,829",,13,"716,453.24","3,339,899.01","865,828.57","865,828.57","49,009.16","816,819.40","2,523,079.60","3,339,899.01","816,819.40","2,523,079.60","49,009.16","816,819.40","865,828.57"

2026Q2,"865,829",,14,"706,092.15","2,523,079.60","865,828.57","865,828.57","37,023.28","828,805.29","1,694,274.32","2,523,079.60","828,805.29","1,694,274.32","37,023.28","828,805.29","865,828.57"

2026Q3,"865,829",,15,"695,880.90","1,694,274.32","865,828.57","865,828.57","24,861.52","840,967.05","853,307.27","1,694,274.32","840,967.05","853,307.27","24,861.52","840,967.05","865,828.57"

2026Q4,"865,829",,16,"685,817.32","853,307.27","865,828.57","865,828.57","12,521.30","853,307.27",0.00,"853,307.27","853,307.27",0.00,"12,521.30","853,307.27","865,828.57"

,,,,,,,,,,,,,,-,-,-

,"13,853,556.95",,,"12,267,784.48",,"13,853,556.95","13,853,556.95","1,585,772.47","12,267,784.48",,,"12,267,784.48",,"1,585,772.47","12,267,784.48","13,853,556.95"

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假設(shè)視作19年新簽訂的合同來處理,即視同租賃期2019/1/1-2028/12/31,,,,,,,,,,,,,,,

步驟,,,,,,,,,,,,,,,,

1.識別租賃,該合同是否是一項租賃,,,,,,,,,,,,,,,

可識別資產(chǎn)：租賃房屋，且出租方?jīng)]有實質(zhì)性替換權(quán)(就一棟房屋）,,,,,,,,,,,,,,,,

經(jīng)濟利益：在整個租賃期間從出租房屋的使用運營中獲取酒店運營及其他收入(使用期間從可識別資產(chǎn)的使用中獲取幾乎所有的經(jīng)濟利益),,,,,,,,,,,,,,,,

主導(dǎo)使用權(quán)：主導(dǎo)房屋作為酒店經(jīng)營使用(使用方式和目的),,,,,,,,,,,,,,,,

結(jié)論：該合同是一項租賃,,,,,,,,,,,,,,,,

2.租賃分類：經(jīng)營租賃,,,,,,,,,,,,,,,,

假設(shè)現(xiàn)在的時點是2019/1/1Day1,,,,,,,,,,,,,,,,

3.租賃負債的初始計量,未來租賃付款額現(xiàn)值（usetherateimplicitintheleaseorincrementalborrowingrate),,,,,,,,,,,,,,,

"假設(shè)經(jīng)過與銀行溝通確認(rèn)后的IBR為10%,租金每期末支付",,,,,,,,,,,,,,,,

貸：租賃負債,"12,267,784.48",確認(rèn)到資產(chǎn)負債表,,,,,,,,,,,,,,

4.使用權(quán)資產(chǎn)的初始計量,leaseliability(3.1)+prepaidrent-leaseincentive(lessorasset)+initialdirectcost,,,,,,,,,,,,,,,

借：使用權(quán)資產(chǎn),"12,267,784.48",確認(rèn)到資產(chǎn)負債表,,,,,,,,,,,,,,

此處簡化，假設(shè)初始直接費用為0，租賃激勵為0，無預(yù)付租金,,,,,,,,,,,,,,,,

5.后續(xù)計量,,,,,,,,,,,,,,,,

假設(shè)現(xiàn)在的時點是2019/3/31,,,,,,,,,,,,,,,,

借：場地費用\租賃費,"866,128.42",Hoteloperatingcosts-Rents,,,,,,,,,,,,,