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《财务与会计》1988年第9期刊登了冯天魁同志的《略谈工业企业的融资租赁及其帐务处理》一文(以简称冯文).似有可商榷之处。笔者参阅了《财务与会计》1989年第6期《关于〈国营工业企业会计制度〉修订内容解说》.提出以下两点思考.请教于同行. 一、融资租赁固定资产的租赁费构成内容《国营工业企业会计制度》规定.融资租赁固定资产租赁费包括两部分内容:一部分是指构成固定资产价值的设备原价.运输费,途中保险费和设备安装调试费用,另一部分是指不计入固
“Finance and Accounting” No. 9, 1988 published Comrade Feng Tiankui’s “Brief talk on financial leasing and accounting of industrial enterprises,” a text (referred to as Feng Wen) .It may be debatable. I refer to the “Finance and Accounting” 1989 the sixth period “on the state-owned industrial enterprises accounting system,” the revised content commentary. “Put forward the following two points of thinking. Consult with counterparts .Financial leasing fixed assets leasing fee content” State-owned Industrial Enterprise Accounting System. "Leasing fee for fixed assets of financial leasing includes two parts: one part refers to the original price of the equipment that constitutes the value of fixed assets, the transportation fee, the insurance on the way and the cost of equipment installation and commissioning, and the other part refers to the non-