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无论租出或租入的设备都称为租赁设备。笔者这里主要是谈租入设备单位的中、小修理费用问题。在《国营工业交通运输企业成本实施细则》(以下简称《成本细则》)中规定:“中小修理费用按实际发生额一次或分次列入成本”。不言而喻,租入设备单位的中小修理费用同样应按《成本细则》中的规定。我们淮北煤矿建设公司于1985年起逐步推行施工设备的租赁办法,现已普遍推广,相应成立了一、二两级设备租赁站,机构设置完整,人员配备齐全,并进行单独经济核算(有的财务部门兼管)。通过近几年的实践,发现租赁设备的中小修理不能
Regardless of rented or rented equipment, it is called rental equipment. The author here mainly talks about the small and medium-sized repair costs of the rental unit. In the “Guidelines for the Implementation of Costs of State-Owned Industrial Transportation Enterprises” (hereinafter referred to as the “Cost Rules”), it is stipulated that “The cost of small and medium repairs shall be included in the cost once or several times according to the actual amount incurred”. It goes without saying that the small and medium-sized repair costs for rental units should also be as specified in the “Cost Rules”. Our Huaibei Coal Mine Construction Company has gradually implemented the lease method for construction equipment since 1985. It has been widely promoted, and has established one- and two-level equipment leasing stations accordingly. The organization is complete, staffing is complete, and individual economic accounting is carried out (some Financial department and management). Through practice in recent years, it has been found that small and medium-sized repairs of rental equipment cannot