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1980年以来,上海、北京、江苏、福建等地陆续成立了租赁公司,有的机电设备公司也开展了设备租赁业务。为了统一各出租、承租单位的财务处理办法,财政部于1982年12月作出如下暂行规定: 一、为了充分发挥设备的使用效益。出租单位要尽可能开展对租赁设备所有权不转移的业务,租赁费用要尽可能低廉,并要采取经济措施,促进企业物尽其用,加速周转,防止设备闲置浪费。承租单位所付租赁费,可在成本中列支。
Since 1980, Shanghai, Beijing, Jiangsu, Fujian and other places have set up leasing companies, and some mechanical and electrical equipment companies have also carried out equipment leasing business. In order to unify the financial treatment measures of renting and leasing units, the Ministry of Finance made the following interim rules in December 1982: I. In order to give full play to the efficiency of the use of equipment. Rental units to carry out as far as possible the ownership of the rental equipment does not transfer the business, leasing costs should be as low as possible, and to take economic measures to promote enterprises make the best use, speed up turnover, to prevent idle equipment idle. The rental fee paid by the leasing unit can be expensed in the cost.