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Електронний архів Житомирського державного технологічного університету

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Title ??????????? ??????????????? ?????? ???????? ??????? ? ?????????????????
Features of accounting operations at lessee
 
Creator ???????, ?.?.
Krutova, A.S.
 
Subject ??????
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leasing
leasing operetions
facility leasing
lessee
lease payments
accounting
 
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.
 
Date 2016-03-15T14:08:52Z
2016-03-15T14:08:52Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/1984
 
Language uk
 
Relation ?????? ????. ?????: ?????????? ?????;1(71)
 
Publisher ????