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基数租金核算是城市房产会计核算的一个重要内容。研究和完善基数租金核算方法,对切实执行《城市房产会计制度》,提高房产会计核算水平,具有一定的作用。基数租金也称规定租金,是指房地产经营单位的经租房产和土地,按照规定的租金标准和计租面积计算的租金。基数租金核算是对经租房产零星让度使用价值,而逐步收回其价值的核算,以达到实现经租房产价值的目的。基数租金的异动是随着房地产经营单位经营的经租房产和土地的数量增减变化而发生异动的。因此,基数租金核算还可对经租房产和土地的租金增减和现状变更等异动,进行及时控制和监督。可是,据笔者了解,当前有些房地产经营单位的基数租金核算,是依靠统计核算工作来完成的。即会计人员是依据“租金收入日报”制证入帐的。这样做的问题是: 一、会计核算过程与房产租赁经营过程不同步,经租房产和土地发生
Base rent accounting is an important part of urban real estate accounting. Researching and improving the base rent accounting method has certain effects on the effective implementation of the “urban real estate accounting system” and improvement of real estate accounting. The base rent, also known as the prescribed rent, refers to the rent calculated according to the specified rent standard and rented area of the real estate business unit’s rented property and land. The base rent calculation is the calculation of the use value of the rental products, and gradually recovers their value, in order to achieve the purpose of realizing the rental production value. The change of the base rent is a change in the number of rental properties and the amount of land operated by the real estate business unit. Therefore, the base rent calculation can also timely control and supervise the changes in the rent increase and decrease and the current status change of the rented property and land. However, according to the author’s understanding, the current base rent accounting of some real estate business units depends on statistical accounting work. That is, accounting personnel are accounted for under the “Revenue Income Daily” system. The problems are as follows: 1. The accounting process is not synchronized with the real estate leasing business process.