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企业租地建房账务处理探讨

The Discussion on Accounts Management of Business Enterprises Renting Land for the House-building
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摘要 随着近年来国家对土地市场的清理整顿,对土地开发利用的要求越来越高,为了充分提高土地的利用率,企业租地建房的情况越来越多,但《企业会计准则》和《企业会计制度》尚未对租地建房的会计处理作出规定,文章借鉴融资租赁的相关理论,对企业租地建房的会计处理分两种方法进行探讨。 Along with the national clearing and restructure to the land market in relent years, the requirement of developing and using the land is stricter and stncter. In order to improve the land utilization ratio to the largest extent, the phenomenon of enterprises renting land for house - building is more and more popular. But the Business Enterprise Accounting Standard and the Business Enterprise Accounting System did not provide regulations for accounting processing of renting land for house -building. This article uses the related theories of capital leasing for reference, and discusses two accounting processing ways of the business enterprises renting land for house - building.
作者 汪行光
出处 《湖北职业技术学院学报》 2006年第1期64-66,共3页 Journal of Hubei Polytechnic Institute
关键词 租赁 土地使用权 建房 账务处理 leasing the power of using land house - building accounts management
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