西安义乌商贸城商户租金会计核算问题及其对策毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot_ssm计算机程序设计资料网

摘要

租赁是经济发展到一定阶段的产物,其中,商户租金核算是现代租赁业务中使用最广泛、最普遍存在的一种会计核算形式。产生这些问题的原因有很多,诸如租赁业务会计处理复杂、会计人员业务素质不高等等,其中最主要的原因是租赁会计准则的不完善。因此,有必要对租赁会计准则进行研究,建立一套完善的与我国实际相结合的租赁会计准则,使租赁会计准则更能适应我国租赁业的快速发展,更能符合租赁会计实务的需要。

本文从西安义乌商贸城商户租租金会计核算准则的现状入手,采用对比分析的方法,针对西安义乌商贸城商户租金会计核算在实施过程中存在的一些缺陷,同时结合美国等在世界上具有重大影响的发达国家或地区和国际组织已经颁布的租赁会计准则,对租赁会计准则的国际比较进行了深入的分析,找出了西安义乌商贸城商户租金会计核算与其他商贸城租赁会计准则之间的重大差异,并对这些差异形成的原因进行了充分的探讨同时,借鉴其先进经验指出西安义乌商贸城商户租金会计核算存在的问题,并提出了一些完善西安义乌商贸城商户租金会计核算有效措施。

关键词：商户租金会计核算商贸城

Abstract

Leasing is a product of economic development to a certain stage, which is the most widely used in the modern leasing business, the most common form of accounting. There are many reasons for these problems, such as leasing business accounting treatment is complex, accounting personnel professional quality is not high, among them the most important reason is that the lease accounting standard is not perfect. Therefore, it is necessary to conducts the research to the lease accounting standards, to establish a set of perfect our country actual unifies the lease accounting standards, the lease accounting standards to adapt to the rapid development of leasing industry in our country, it can meet the needs of leasing accounting practice.

This article from the Xi’an Yiwu trade city merchants rent rent status of accounting standards accounting, adopts the method of comparative analysis, aiming at some defects exist in the implementation process of Xi’an Yiwu Trade City rents accounting, combined with the United States has great influence in the world developed countries or regions and international organizations have promulgated the lease accounting standards the lease accounting standards, international comparison and in-depth analysis, find out the major differences between Xi’an Yiwu business city commercial rent accounting and other business city lease accounting standards, and the formation of the reasons for these differences were discussed at the same time, learn the advanced experience and points out the existing Xi’an Yiwu Trade City rents accounting the problems, and puts forward some improvement of Xi’an Yiwu Trade City rents accounting measures.

Keywords: Lease Rent Accounting

引言………………………………………………………………………………………………………………… 4

1商贸城商户租金的理论概述……………………………………………………………………………….. 6

1.1商贸城商户租金的概念……………………………………………………………………………. 6

1.2商贸城商户租金的特征……………………………………………………………………………. 6

1.2.1普遍性………………………………………………………………………………………… 6

1.2.2隐蔽性………………………………………………………………………………………… 6

1.2.3危害性………………………………………………………………………………………… 6

1.3 商贸城商户租金的分类及具备条件……………………………………………………………. 7

1.4商贸城商户租金的基本理论……………………………………………………………………… 7

1.4.1租金测算的原理……………………………………………………………………………. 7

1.4.2 租金计算的方法…………………………………………………………………………… 8