МЕТОДИКА РОЗРАХУНКУ ЛІЗИНГОВИХ ПЛАТЕЖІВ В EXCEL

Проаналізовано чинне законодавство України про лізинг. Розглянуто методику розрахунку лізингових платежів за правилами, встановленими для фінансової оренди національними стандартами бухгалтерського обліку за допомогою табличного процесора Excel.

Проанализировано действующее законодательство Украины о лизинге. Рассмотрена методика расчета лизинговых платежей по правилам, установленным для финансовой аренды по национальным стандартам бухгалтерского учета при помощи табличного процессора Excel.

METHODS CALCULATING THE LEASE PAYMENTS IN EXCEL

Current Ukrainian legislation on leasing is analyzed. The advantages of leasing over the rent in Ukraine as alternative method of updating logistics and modification of fixed assets are identified. The using of leasing in Ukraine is investigated. The differences between these forms of economic relations as financial leasing and financial rent, which are to transfer risks associated with owning and using property (its accidental destruction or damage) are established. The tax definition of financial leasing with civil law is compared. The advantages of leasing over the rent are determined: the using of leasing allows the company to abandon the bank loans with simultaneous saving working capital. The reasons for leaving of leasing overlooked of many Ukrainian enterprises are established. The conditions of financial leasing contract are determined. There is in the regulatory legal acts the method of calculating the leasing payments is absent in Ukraine. The methods of calculating the leasing payments with the help of established rules for financial rent by the national standards of accounting with the help of spreadsheet processor Excel is proposed.