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在现代企业制度建设的理论研究和实践工作中,有不少具有新意的创造。例如某企业进行股份制改造,流动资产入股,固定资产设备部分实行租赁,由集团公司委托经营,这样公司的资本金减少,对同样多的股份来说,资产折股比例下降,投资者风险降低,但对企业而言,租金怎么计算,关系企业的资本金利润率,因为这种租赁不同于一般的租赁方式,所以笔者拟就此种租赁方式的租金计算作一探讨。我们知道资本金利润率P=(S—V)/N(I)公式中(以及下面公式中)字母含义如下:S:收入 V:成本 M:固定资产原值 T:固定资产净值 N:资本金 r:折旧率 q:租金费用率 p:资本金利润率
In the theoretical research and practical work of modern enterprise system construction, there are many new creations. For example, an enterprise undergoes a share-holding system reform, liquidity assets enter into shares, fixed assets equipment is partially leased, and is entrusted by the group company. As a result, the company’s capital is reduced. For a large number of shares, the ratio of assets to assets is reduced, and investors’ risks are reduced. However, for companies, how rents are calculated is related to the capital profit rate of the company. Because this type of lease is different from the general lease method, the author intends to discuss the rent calculation of this type of lease. We know that the capital profit rate P=(S-V)/N(I) in the formula (and in the formula below) has the following meanings: S: Revenue V: Cost M: Original value of fixed asset T: Net fixed asset N: Capital Gold r: depreciation rate q: rent expense rate p: capital profit margin