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随着金融市场的发展,黄金租赁作为一种融资工具,承租对象逐步从黄金生产、加工企业扩大到一般企业(非黄金生产加工企业)。现行的企业会计准则未对黄金租赁业务作出具体的会计核算规定,各企业对此业务会计实务处理存在较大的差异。本文分析目前对黄金租赁业务的几种会计核算方法,针对一般企业黄金租赁业务提出了具体的会计处理建议。
With the development of financial markets, gold leasing as a financing tool, the object of leasing gradually expanded from gold production and processing enterprises to general enterprises (non-gold production and processing enterprises). The current Accounting Standards for Business Enterprises did not make any specific accounting rules on the gold leasing business, and there was a big difference between the enterprises in handling these business accounting practices. This article analyzes several current accounting methods for the gold leasing business and puts forward specific accounting treatment suggestions for the gold leasing business in general enterprises.