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初始直接费用

网络initial direct costs

初始直接费用

初始直接费用

初始直接费用

initial direct costs

初始直接费用（initial direct costs）：直接和协商、安排某项租赁相关的成本，厂商或经销商出租人发生的此类成本除外。租赁 …

1

The initial direct costs incurred to a lessor shall be recorded into the profits and losses of the current period .

第二十七条出租人发生的初始直接费用，应当计入当期损益。

2

Article 23 The initial direct costs incurred by a lessee shall be recognized as the profits and losses of the current period .

第二十三条承租人发生的初始直接费用，应当计入当期损益。

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