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钟立军同志提出乡镇企业的来料加工、来件装配、来样生产企业,对外提供厂房所收取的租金收入,是业务经营性质的收入,应记入销售科目或在销售科目增设租金收入二级科目核算(见《财会通讯》1988年第4期)。笔者对此提出不同见解:(1)乡镇企业(含“三来”企业)对外提供厂房收取租金的收入,其性质属出租固定资产,不属经营业务。按现行制度规定:租出的固定资产的租金收入应增加发展基金,会计分录是:借:银行(信用社)存款或应收款,贷:专用基金——发展基金。(2)固定资产在租出期间,不是为本企业生产服务,按规定
Comrade Zhong Lijun puts forward the processing of incoming materials, assembly and sample production by the township enterprises, the rental income received from the external plant, which is the income of the nature of business operations, and should be recorded in sales subjects or additional rental income secondary subjects in sales subjects. Accounting (see “Accounting News”, Issue 4, 1988). The author put forward different opinions on this: (1) Revenues from rentals of factories provided by township and village enterprises (including “Sanlai” enterprises) are classified as rental of fixed assets and are not business operations. According to the current system, the rental income from rented fixed assets should be increased by the development fund, accounting entries are: by: deposits or receivables from banks (credit unions), loans: special funds - development funds. (2) During the lease period, the fixed assets are not production-oriented services for the enterprise, as required