臺灣博碩士論文加值系統

本篇研究主要係依據FAS 13之規定，加以探討槓桿租賃之會計方法及應用。由於資本租賃涉及之金額龐大，出資人往往依靠外部融資取得資產租予承租人，故實質上為槓桿租賃。此外，槓桿租賃會計處理使租賃公司之財務報表更能夠揭露其獲利的攸關資訊，並且揭露其績效及暴險之程度。藉由釋例可以得知，在確實採用槓桿租賃之會計處理後，對於投資人以及利害關係人能夠更了解該租賃之情況，且讓整個財務資訊之變化更顯攸關及可靠，好讓財務報表使用者能夠做出更適當之決策。

This study is mainly based on the FAS no. 13 to explain the accounting for leveraged leases. Due to the large amount of capital involved, the lessor tends to rely on external financing for funds to acquire the asset leased to the lessee. Thus, there are three parties involved in this types of leases. In addition, the transactions can be structured so that the lessor retains the tax advantages, including the investment tax credit and depreciation deductions. Therefore, the lease creates an unusual cash flows pattern which is different from the direct financing or sales-type leases. Although IASB did not specify the leveraged leases, the FAS 13 requirements can provide more relevant and reliable information on economic performance and risk exposures for Taiwanese leasing firms operating in Chinese Mainland where the capital provider, usually their parent commercial banks, do not migrate to China as well.

第一章 緒論 1
第一節 研究動機及背景 1
第二章 槓桿租賃 3
第一節 槓桿租賃之定義 3
第二節 槓桿租賃之會計處理 5
第三章 槓桿租賃之應用 7
第一節 槓桿租賃之釋例 7
第二節 槓桿租賃之會計應用 8
第三節 槓桿租賃之報表表達 19
第四章 槓桿租賃之結論 21
參 考 文 獻 22

Jarnagin, B. D. (2006). US master GAAP guide. Cch.
William R. Scott (2011). Financial accounting theory.
Statement of financial accounting standards No. 13 (1976)
呂榮海，許如瑩，「臺資融資租賃公司在大陸之發展及問題」，兩岸經貿月刊，民國一○一年八月