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(一)有关租赁的几个基本概念 1.适用范围 2001年1月18日,财政部印发了《企业会计准则一租赁》,并规定所有企业在2001年1月1日开始执行。《企业会计准则一租赁》不涉及:(1)开采或使用石油、天然气、林木、金属及其他矿产等自然资源的租赁协议;(2)土地使用权的租赁协议;(3)电影、录像、剧本、文稿、专利和版权等项目的许可使用协议。
(A) of the basic concepts of the lease 1. Scope of application January 18, 2001, the Ministry of Finance issued a “corporate accounting standards for a lease,” and provides that all enterprises in the January 1, 2001 implementation. Accounting Standards for Business Enterprises - Leasing does not cover: (1) the lease agreement for the exploitation or use of natural resources such as oil, natural gas, forestry, metals and other minerals; (2) the lease agreement for land use rights; (3) Scripting, Contributions, Patents and Copyright licensing agreements.