新租赁准则下对承租方的影响—以零售业为例摘 要租赁是许多零售企业在生产经营活动中常见的融资方式。旧的租赁规则将租赁业务划分为经营租赁和融资租赁，并采用了不同的会计处理方式，被企业用作表外融资，从而破坏了会计信息的质量。新租赁准则则实行“两租合一”，采取使用权模型单一会计处理模式。选取 2017 年王府井零售企业财务年报中的主要财务数据，通过采用文献研究法和案例分析法，在新租赁准则的规定下，对财务报表进行重述。可以看出，新租赁准则会使零售企业租赁期内的资产和负债规模大幅上涨，资产负债率上升，偿债能力反向发展；前期因为费用增多导致利润减少，进而导致税费也减少；表内一增一减不会造成现金流量总额的变化；另一方面提高了会计信息质量，有利于财务报表使用者的使用。因此可注册子公司单独处理租赁业务、直接购买资产等。 关键词：新租赁准则；财务影响；零售业 PAGE \* MERGEFORMAT IImpact on the lessee under the new leasing standard—Taking retail as an exampleAbstractLeasing is a common financing method in the production and operation activities of many retail enterprises. The old leasing standards divided the leasing business into operating leases and financial leases, and used different accounting treatments, and were used by enterprises for off-balance sheet financing, which impaired the quality of accounting information. The new lease standard implements "two leases in one" and adopts a single accounting model of the right-of-use model. The main financial data in the financial annual report of Wangfujing retail enterprises in 2017 were selected, and the financial statements were restated by adopting the literature research method and case analysis method under the new lease standard. It can be seen that the new leasing standards will significantly increase the scale of assets and liabilities of retail enterprises during the lease period, increase the asset-liability ratio, and reverse the development of solvency; in the previous...
