为什么租赁准则中只有未实现融资收益确认为租赁收入，而租赁收款额不确认？ 解答： 同时，结转成本： 以融资租赁直租为例，出租方的业务实质，跟分期付款销售商品其实是一样的，出租方其实是以融资租 赁的形式销售商品。 按照新租赁准则的应用指南，生产商或经销商出租人的融资租赁会计处理，其实跟分期付款销售商品的 会计处理实质上也是一样的，只是换了一些会计科目。 对于以融资租赁形式销售商品，按照"实质重于形式原则"，在租赁开始日就按照现销商品一次性确认收 入，对于现销价格与总收款之间的差异就确认为"未确认融资收益"。 （一）生产商或经销商出租人的融资租赁会计处理 1、租赁开始日 借：应收融资租赁款-租赁收款额 银行存款等（首笔收款等） 贷：主营业务收入（现销价格） 应收融资租赁款-未确认融资收益 应交税费-应交增值税（销项税额） 借：主营业务成本 贷：库存商品、产成品 2、在租赁期间按照实际利率分摊 借：应收融资租赁款-未确认融资收益 贷：租赁收入 3、在租赁期间收到租金 借：银行存款等 贷：应收融资租赁款-租赁收款额 应交税费-应交增值税（销项税额） （二）生产商或经销商分期收款销售商品 生产商或经销商分期收款销售商品， ...

Core Viewpoint - The impact of leasing standards on financial metrics is significantly influenced by the actual leased area, with a notable increase in overseas warehouse space expected by the end of 2024 compared to 2023, leading to a substantial rise in leasing liabilities [1] Group 1: Financial Metrics - By the end of 2024, the overseas warehouse area is projected to reach 662,100 square meters, a more than 100% increase from 289,600 square meters at the end of 2023 [1] - The increase in leased area will result in a significant rise in leasing liabilities for the company [1] Group 2: Profitability Concerns - The initial phase of opening new warehouses is expected to lower overall profit margins due to ramp-up costs [1] - Factors such as FedEx's price increases are anticipated to negatively impact the profitability of overseas warehouses [1] - The strategic losses incurred during the early stages of new business development have contributed to performance falling short of expectations [1]