本文将探讨基于年度报告的租赁会计的分类、确认和初步及随后的计量。第三部分对兖州市煤炭有限公司的现状进行了探讨，并对租赁的影响进行了研究，以期对读者有进一步的了解。
在最近的一段时间里，IASB和FASB提出了租赁会计的变更。公司需要监督新会计准则和修订会计准则的发展，以便尽早发现对公司的潜在影响。本文以兖州煤业股份有限公司为例，从承租人角度分析租赁会计准则的变化对公司的影响。
从上述信息和兖州公司目前的租赁情况来看，读者可以从这个选择的公司角度更好地了解煤炭行业的财务环境。公司以融资租赁方式租赁主要设备20年左右。在租赁合同的最后一期，兖州公司可以以低廉的价格购买这一主要设备的剩余寿命。但是，根据相互关系和合作条件，工作场所的租金将继续或终止。
本文存在一定的局限性。例如，由于特殊的产品需求和更广阔的市场前景，煤炭行业并不是最值得探索和研究的典型案例。租赁会计的分析将扩展到更为典型的案例研究，所收集的数据应该更具体、更全面。
会计assignment代写 兖州煤业案例研究
In this paper, the author chose Yanzhou Coal Mining Co. Ltd as an example to analyze the leasing accounting. This company was listed on New York Stock Exchange and had a good operation over the last few years. It was located in Shandong province in China.
The author is going to explore the classification, recognition, and initially and subsequently measurement of leasing accounting based on the annual report. What’s more a summary of the proposed rules and regulations for lessee is provided to make more exploration of the current status of Yanzhou Coal Mining Co. Ltd. In the third part, the research on the influence of leasing is put forward for reader’s further understanding.
In the recent period of time, IASB and FASB propose changes to lease accounting. Companies need to monitor the development of new and revised accounting standards in order to be aware of potential impacts on the company as early as possible. In this report,Yanzhou Coal Mining Co.Ltd. will be selected as an example to discuss and show the effects on the company because of the changes of lease accounting standard from the aspect of a lessee.
Seen from the above information and the current leasing condition of Yanzhou Company, the reader may have a better understanding of financial context of coal industry in the perspective of this chosen company. The company leased for the major equipment for producing coal in financial leasing measure for about 20 years. In the last of the leasing contract, the Yanzhou Company could buy the ownership of this major equipment for the rest efficient life in a low price. However, the rent for the workplace will continue or terminate according to the mutual relationship and co-operation condition.
All in all, analyzing the market condition and product perspective is the first and significant step for Yanzhou Company to win in competitive environment both in domestic and foreign markets (Andrew, 2000).
There are some limitations of this paper. For example, the coal industry does not the most outstanding and typical case to explore due to some special product requirement and much more prosperous market prospects. The analysis of leasing accounting will extend into more typical case study and the data collected should be more specific and overall.
