目前,某些提供公共服务的企业在向客户提供各种管道、网络等接口服务之初,按照国家有关部门批准的收费标准向客户收取一次性入网费用(以下简称“入网费”)。如有线电视公司收取的有线电视入网费、提供城市供热、供水服务的企业向客户收取的接网费、提供污水处理的企业向客户收取的排污入网费等费用,该费用在收取以后,无论发生何种情况,收取企业均不再负有向客户退还的义务。 一、企业收取的入网费的会计处理 提供公共服务的企业,按照国家有 At present, some enterprises that provide public services charge customers a one-time network access fee (hereinafter referred to as “network access fee”) at the beginning of providing various pipelines, networks and other interface services to customers in accordance with the fees approved by the relevant state departments. Such as cable television network fees charged by cable companies, city heating and water supply companies to collect fees from customers, sewage disposal companies to provide customers with sewage charges and so on. This fee is charged, What happens, the receiving companies are no longer have the obligation to return to customers. First, the enterprise charges for network access fees Accounting services to provide public services, according to the state has