近年,有些企业利用在闹市区拥有的闲置空地,经批准后,向个体商贩以预收租金方式,集资修建商场,完工后,按月以应收场地租金抵偿集资债务,租赁期满(一般3～5年),所建房屋归企业所有。由于这种经营业务在会计核算上无先例可循,当前企业一般是采取“两头挂帐”的办法:收到一次性交齐的预收租金时。挂“专项应付款”帐户;支付建房款时,挂“专项应收款”或“专项工程支出”帐户。有的虽然房屋已竣工交付使用,企业并领到了产权证书,但是,企业既不列固定资产,又不将租金作“附营业务收入”列帐。企 In recent years, some enterprises have used idle land in downtown areas and, after approval, have used pre-receiving rents for individual traders to raise funds for the construction of shopping malls. After completion, they will use the rent of the venues they receive to meet their fund-raising obligations on a monthly basis, and the lease period will expire (generally 3 to 5 years) The house built is owned by the company. Since there is no precedent for such business operations in accounting, current companies generally adopt the “two-pronged approach”: when they receive a one-time advance rent payment. Hang a “special payable” account; pay the “special receivables” or “special project expenses” account when building the housing payment. Although some houses have been completed and delivered for use, the company has also received a certificate of title. However, the company does not list fixed assets, nor does it list the rent as “income from ancillary operations”. Enterprise