摘要
在当前经济发展中,企业租赁经营还是存在的,但是租赁经营的处理在会计、税法上并未做出明确规定,本文就企业租赁经营的会计、税务处理做一探讨。
In the current economic development,enterprise rental business still exists,but the accounting treatment of operating leases,tax law does not make clear that this article on corporate leasing business of accounting,tax treatment to do a study.
出处
《改革与开放》
2010年第7X期41-41,43,共2页
Reform & Openning