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财政部1985年6月30日发出《关于国营工业企业租赁费用财务处理的规定》 (见本刊第8期),最近又对国营工业企业租赁固定资产有关会计处理问题作出如下规定: 一、关于通过融资租赁方式租入的机器设备。 1、企业以融资租赁方式租入的机器设备,在租赁期内,应视同国家固定资产进行管理,在“固定资产”科目下,设置“融资租入固定资产”明细科目核算,并按分类折旧率单独计算提取折旧。租入机器设备时,将所需租赁费借(增)记“专项工程支出”科目,贷(增)记“专项应付款”科目。安装
On June 30, 1985, the Ministry of Finance issued the “Provisions on the Financial Treatment of Leasing Costs of State-owned Industrial Enterprises” (No. 8 of this issue) and recently made the following provisions regarding the accounting treatment of leased fixed assets by state-owned industrial enterprises: Equipment leased through financial leasing. 1. The machinery and equipment leased by enterprises by means of financial leasing shall be treated as the state fixed assets within the leasing period. Under the “fixed assets ” subjects, the “finance lease of fixed assets ” subjects shall be set , And calculate the depreciation separately according to the classification depreciation rate. When leasing into the machinery and equipment, the necessary leasing fee shall be credited (increased) to “special project expenditure”, credited (increased) credited to “special account payable”. installation