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根据国务院发布的《全民所有制小型工业企业租赁经营暂行条例》和我部(88)财工字第422号文件的有关规定,现对全民所有制小型工业企业租赁经营有关会计处理方法规定如下: 第一、会计科目一、被承租企业(一)关于被承租企业的资产评估按照有关规定,企业出租前财政部门应会同其他出租方和有关部门,对企业资产进行清查和重新评估。按照签订租赁经营合同时价格水平和资产的新旧程度核定的资产,现值高于或低于资产帐面价值的,应按财政部门核准的数额,相应调整企业资产的帐面价值和有关资金。1、评估后调增企业固定资产帐面价值: 借(增):固定资产
According to the Provisional Regulations on Leasing of Small Industrial Enterprises Ownership by All Owners of the People’s Republic of China issued by the State Council and the relevant provisions of Document No. 422 of the Ministry of Finance of the People’s Republic of China (88), the relevant accounting treatment methods for the leasing of small-scale industrial enterprises owned by the whole people are stipulated as follows: , Accountant 1. The company being leased (A) The evaluation of the assets of the leased enterprise In accordance with the relevant regulations, the financial department of the enterprise before leasing shall, together with other lessors and relevant departments, conduct the inventory and reassessment of the enterprise assets. In accordance with the value of the asset at the time of signing the leasing business contract and the asset’s oldness, if the present value is higher or lower than the book value of the asset, the book value of the enterprise asset shall be adjusted accordingly and the relevant funds shall be adjusted accordingly. 1. Increase the book value of fixed assets of enterprises after assessment: Borrow (increase): Fixed assets