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为了保证主干道良好的无线网络,传送管线建设项目常会选择市政通信管道使用权租赁这一方案。在与公共管理部门签订市政通信管道使用权租赁合同时,无论是从项目管理的角度,还是项目成本核算的角度,均应首先正确分析这一业务的实质,提取关键的会计信息并进行准确的会计核算。一、市政通信管道使用权租赁合同的关键点(一)合同标的的资产形态由《企业会计准则——基本准则》对资产的定义和确认条件可知,市政通信管道的使用权由合同约定而成,合同不仅可以保证在一年以上的租赁有效期内承租方实现拥有并预计创
In order to ensure a good wireless network trunk roads, transmission pipeline construction projects often choose to use municipal communications pipeline leasing of this program. When signing a leasing contract for the right to use municipal communications pipelines with public administrations, from the perspective of project management and project costing, the essence of this business should be analyzed first, key accounting information should be extracted and accurate Accounting. First, the key points of the leasing contract for the right to use municipal communications pipelines (A) the contractual form of assets According to the “Accounting Standards for Business Enterprises - Basic Guidelines” on the definition of assets and confirm the conditions we can see that the right to use municipal communications pipe agreed by the contract , The contract can not only guarantee that the lessee has owned and is expected to create