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现行《城市房产会计制度》规定的房租核算方法,已把经租房产的应收租金,纳入了会计核算的范围,从而使房租核算,开始实行了比较科学的“以房计租”的方法.但是,它没有进一步把以房计租和租金收交这两个业务环节的核算,有机地结合成一个统
The current method of rent accounting stipulated in the “Urban Real Estate Accounting System” has incorporated the receivable rent of rented real estate into the scope of accounting so that rent accounting begins and a more scientific “rent-on-hire” However, it did not further integrate the accounting of the two business processes of rent accounting and rent collection into one system