| 论租赁会计及其帐务处理方法 |
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| 引用本文： | 曹云生,王庆煜.论租赁会计及其帐务处理方法[J].科技情报开发与经济,2002,12(3):57-58,60. |
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| 作者姓名： | 曹云生 王庆煜 |
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| 作者单位： | 1. 山西兵器工业职工大学,山西太原,030009
2. 华北工学院分院,山西太原,030008 |
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| 摘 要： | 简述了租赁的起源与发展以及现代租赁的作用、特点、形式和分类，介绍了租金的计算方法以及租赁业务的会计处理方法。
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| 关 键 词： | 租赁 租赁会计 现代租赁 计算方法 帐务处理方法 |
| 文章编号： | 1005-6033(2002)03-0057-02 |
Discussion on Rental Accountants and Their Method for Accounting Treatment |
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| CAO Yun sheng,WANG Qing yu.Discussion on Rental Accountants and Their Method for Accounting Treatment[J].Sci-Tech Information Development & Economy,2002,12(3):57-58,60. |
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| Authors: | CAO Yun sheng WANG Qing yu |
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| Abstract: | This paper briefly expounds the origination and development of the rental and the functions, features, forms and sorts of modern rental, and introduces the rental calculating method and accounting treatment method for rental business. |
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| Keywords: | rental rental accountants modern rental calculating method accounting treatment method |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
