论文部分内容阅读
近年来,一些乡镇企业决策者为了缓解资金矛盾,纷纷采用租赁形式获取固定资产。固定资产租赁业务有经营性租赁和融资性租赁两种:经营性租赁是由企业按期支付租金,租赁期满后,固定资产归还出租单位,不转让资产的所有权;融资租赁是由企业按期支付租金,租赁期满后,固定资产所有权属租入方所有。现就这两种租赁形式的帐务处理问题谈几点意见: 一、经营性租赁业务的帐务处理。采用经营性方式租入的固定资产,因其不属本企业固定资产的组成部分,应设立备查簿单独登记。这类固定资产不提折旧和大修理基金,租赁期内发生的大修理费用,按租赁合同办理。例如某厂1月份租入某种生产设备1台,约定租金每月500元,租赁期间的大修理费用,由租入方负担。该厂每
In recent years, some township and township enterprises’ decision makers have used leasing to obtain fixed assets in order to ease funding conflicts. There are two types of fixed asset leases: operating leases and financing leases. The operating lease is paid by the enterprise on schedule. After the lease expires, the fixed assets are returned to the leased unit and the ownership of the assets is not transferred. The financing lease is paid by the enterprise on schedule. After the lease expires, the ownership of the fixed assets is owned by the renter. Here are some opinions on the accounting treatment of these two forms of lease: First, the accounting treatment of operating lease business. In the case of fixed assets that are leased in a business manner, because they are not part of the fixed assets of the company, a separate check-up book should be created for registration. Such fixed assets do not mention depreciation and overhaul funds. The overhaul costs incurred during the lease period are handled according to the lease contract. For example, if a factory rents one type of production equipment in January, the agreed rent is 500 yuan per month, and the cost of major repairs during the lease period is borne by the renter. Every plant