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商业企业在业务经营过程中,由于各种原因经常发生固定资产租赁业务,租入方基于某种需要也经常对租入固定资产进行改良工程。对此项业务现行商业会计制度只规定:“应按实际发生的工程支出列作固定资产,并按用途进行分类”。不少财会人员对此理解不一,我对此谈点看法,供同行参考。一般地讲,租入固定资产应按合同规定支付租金,计入商品流通费,租赁期内发生的大修理支出可由出租方负担,也可由租入方负担(由合同事先约
In the process of business operation, commercial enterprises often carry out fixed assets leasing business for various reasons, and renters often make improvements to rented fixed assets based on certain needs. The current commercial accounting system for this business only stipulates that “the actual expenditures incurred for construction projects shall be classified as fixed assets and classified according to purposes”. Many accounting people have different opinions on this, and I will talk about this for peer reference. Generally speaking, renting fixed assets should be paid according to the contract rent, included in the circulation of goods, overhaul expenses incurred during the lease period can be borne by the lessor, but also by the renter (by the contract in advance