论文部分内容阅读
当前我省供销社对一些地处偏僻的小型零售门店、废旧物资收购站和饮食服务、修理行业的门店摊点,试行了租赁经营责任制。在会计核算上,无论出租方还是承租方,各地很不一致。在上级没有统一规定之前,谈谈个人的粗浅认识和意见。租赁企业实行独立核算,自主经营,自负盈亏,定期向出租方交纳租金,照章纳税。租赁企业除占用供销社的资金(包括固定资产、流动资金),按期交纳租金和网点费外,与供销社没有盈亏和资金交拨关系。因此,供销社对实行租赁的企业,在会计核算上,只反映租赁企业占用供销社资金和按规定应该上交的款项,租赁企业也要设帐作相应的核算。一、租出的门店原来是实行独立核算的,其具体帐务处理应该是:门店在租赁之前,要按结束单位编制会计报表。送交理
At present, the province’s supply and marketing cooperatives have trialled a lease operation responsibility system for small-scale retail outlets, waste material acquisition stations, and food service and repair shop outlets located remotely. In terms of accounting, the landlords are inconsistent regardless of the lessor or the lessee. Before there is a uniform rule at the higher level, talk about the individual’s superficial understanding and opinions. The leasing companies implement independent accounting, operate autonomously and assume sole responsibility for profits and losses. They regularly pay rent to the lessor and pay taxes according to the regulations. In addition to the funds (including fixed assets and working capital) of the supply and marketing cooperatives, the leasing companies pay rent and outlet fees on time, and have no profit and loss and capital transfer relations with the supply and marketing cooperatives. Therefore, the supply and marketing cooperatives have only reflected the amount of funds that the leasing company occupies the supply and marketing cooperatives and the amount that should be handed over according to the regulations for the leasing companies. The leasing companies must also set up accounts for the corresponding accounting. First, the leased stores originally used to be independent accounting. The specific accounting treatment should be: Prior to the leasing of the stores, the accounting statements should be prepared according to the ending units. Send a message