1、2022-8-512022-8-522022-8-53 一、与租赁相关的定义一、与租赁相关的定义 2022-8-542022-8-552022-8-562022-8-572022-8-582022-8-592022-8-5102022-8-5112022-8-5122022-8-5132022-8-514 2022-8-515 2022-8-516 2022-8-5172022-8-5182022-8-519 2022-8-5202022-8-5212022-8-522 2022-8-5232022-8-5242022-8-525本期初应付本金的余额本期初应付本金的余额=上期初应付本金的余额上
2、期初应付本金的余额 （上期支付的租金（上期支付的租金 上期分摊的未确认融资费用）上期分摊的未确认融资费用）2022-8-5262022-8-5272022-8-5282022-8-5292022-8-5302022-8-5312022-8-5322022-8-533333122022-8-5342022-8-5352022-8-5362022-8-5372022-8-5382022-8-5392022-8-5402022-8-541 2022-8-5422022-8-5432022-8-5442022-8-5452022-8-5462022-8-547最初租赁投资净额最初租赁投资净额 =租赁资
3、产的公允价值初始直接费用租赁资产的公允价值初始直接费用2022-8-5482022-8-549！2022-8-5502022-8-5512022-8-5522022-8-5532022-8-55454122022-8-5552022-8-5562022-8-5572022-8-5582022-8-5592022-8-5602022-8-5612022-8-562（5 5）计算租赁期）计算租赁期2022-8-5632022-8-5642022-8-5652022-8-5662022-8-567 2022-8-5682022-8-5692022-8-570 2022-8-571 2022-8-572 2022-8-5732022-8-5742022-8-5752022-8-5762022-8-5772022-8-578 2022-8-5792022-8-5802022-8-581 2022-8-5822022-8-5832022-8-5842022-8-5852022-8-586
