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【收入】某制造企业以经营租赁方式出租一台大型设备,租赁期为2年,每年年末收取租金,按月计提折旧。下列各项中,关于该企业出租设备的会计处理表述正确的有( )。(2016年)
A.
租金收入确认为其他业务收入
B.
计提的出租设备减值准备确认为资产减值损失
C.
计提的出租设备折旧确认为其他业务成本
D.
租赁期满时一次性确认收入
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A.
正确
B.
错误
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A.
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B.
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C.
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D.
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