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某企业于1995年1月1日采用融资租赁方式从宏大租赁公司租入大型设备一台,租赁协议确定的租赁价款为400万元,企业另以银行存款支付运输费、途中保险费、安装调试费共计20万元。按协议规定,租赁费用分5年于每年年初偿付,并按年利率10％支付未交租金的利息;租赁期满后该租赁资产转为承租方所有。设备已经到达并交付使用。 要求:(1)编制该融资租入固定资产入账的相关会计分录。(2)计算1995年、1996年和1999年该融资租入设备应支付的利息并编制相关的会计分录。
An enterprise leased large equipment from Grand Leasing Company by means of financial leasing on January 1, 1995. The leasing price stipulated in the lease agreement was 4 million yuan. The other company paid the transportation fee by bank deposit, the insurance on the way, the installation and commissioning A total of 200,000 yuan fee. According to the agreement, the lease fee shall be paid at the beginning of each year in 5 years and the interest of the unpaid rent shall be paid at the rate of 10% per annum; the leased asset shall be transferred to the lessee after expiration of the lease term. The equipment has arrived and been delivered. Requirements: (1) Compile the relevant accounting entries of fixed assets under finance lease. (2) Calculate the interest payable on the financed rented equipment in 1995, 1996 and 1999 and prepare relevant accounting entries.