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Електронний архів Житомирського державного технологічного університету
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Title |
??????????? ??????????????? ?????? ???????? ??????? ? ?????????????????
Features of accounting operations at lessee |
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Creator |
???????, ?.?.
Krutova, A.S. |
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Subject |
??????
????????? ???????? ?????? ??????? ???????????????? ????????? ??????? ?????????????? ????? leasing leasing operetions facility leasing lessee lease payments accounting |
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Description |
?????????? ??????????? ??????????????? ?????? ?????????? ???????? ? ?????????????????. ???????, ????? ???????? ??????? ? ?????????????????, ????? ????????? ?????????? ????????????? ?? ????? ???????? ???????????? ??????? ? ?????????????????. ???? ????, ?????????????, ? ????? ????????????? ?????? ?????????? ????????, ????? ??????????? ????? ????????, ????????? ? ??????, ?? ?? ?????? ????????, ??? ? ?? ???????? ????????????. ? ????? ????????? ????????? ?????????? ?????????? ??? ?????????? ?????? ?????????????, ??????? ??? ??????? ???????????? ??????? ???????, ????????? ??????? ??? ??????????, ?? ???? ?????? ??????????? ???????, ????????? ?? ??????? ?????????? ????????.
The features of accounting for leasing transactions in the lessee. In particular, account transactions repairs lessee accounting obtaining insurance reimbursement and accounting operations of an operating lease the lessee. In addition, it is proposed to improve the accounting for leasing transactions, maintain records of analytical facilities leased as each object and the direction of use. In order to obtain the most relevant information about leasing object proposed, depending on the direction of use of the asset, specify the account or sub-account, which will be related costs associated with the payment of lease payments. |
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Date |
2016-03-15T14:08:52Z
2016-03-15T14:08:52Z 2015 |
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Type |
Article
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Identifier |
http://eztuir.ztu.edu.ua/123456789/1984
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Language |
uk
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Relation |
?????? ????. ?????: ?????????? ?????;1(71)
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Publisher |
????
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