浅析出租方未实现融资收益计算公式的底层逻辑

Group 1 - The core concept of the article revolves around the accounting treatment of unrecognized financing income in leasing transactions, specifically how to calculate it using the formula for unrecognized financing income [2][24] - The article explains the financial logic that future cash flows from leasing do not equate to their present value due to the time value of money, emphasizing the need to discount future payments to their present value [15][16] - The total future cash inflow from the lease is calculated as 150 million, which includes both the minimum lease payments and the unguaranteed residual value [12][21] Group 2 - The present value of the future cash inflows is calculated to be 101 million, which is derived from the present value of the minimum lease payments and the present value of the unguaranteed residual value [19][21] - The difference between the total future cash inflow and its present value results in an unrecognized financing income of 49 million, representing the total interest or profit expected from the lease [21][22] - The article highlights the importance of recognizing unrecognized financing income in accordance with the accrual accounting principle, ensuring that income is recognized in the period it is earned rather than when cash is received [24][25]