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Accounting Entries For Fixed Assets Leasing

2007/8/2 9:20:00 41235

If the fixed assets of institutions are idle, they can be leased to raise the utilization rate of fixed assets and earn a certain income.

The fixed assets do not need to calculate the fixed assets, but they need to register on the fixed assets register.

When the rent is obtained, it is not necessary to confirm revenue in installments, and is directly recognized as the income during the period of actual receipt.

Borrow money: bank deposits, loans: other income.

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Opening Of Basic Deposit Account

The following depositors may apply for the opening of a basic deposit account: first, an enterprise legal person; two, a separate accounting unit within an enterprise legal person; three, a financial department that manages budgetary funds and extra budgetary funds; four, an administrative organ or a public institution that implements budgetary management; five, a county-level (above) military and armed police unit; six, a foreign institution in China; seven, a social organization; eight, a cant