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周转性材料在施工企业中被广泛应用于脚手架搭设、各种砌体结构的支撑体系等等。施工企业在承揽施工任务以后,在可预见的工程周期和工程量范围内,对于周转性材料的使用是采取采购方式还是租赁方式都会进行考虑。为了节约成本,许多企业选择租赁的方式租入周转性材料,于是周转性材料租赁公司应运而生。本文就租赁公司对周转性材料的会计核算进行了分析,并提出了一些个人的看法。
Turnover materials in construction enterprises are widely used in scaffolding erection, a variety of masonry structure of the support system and so on. Construction companies in the contract after the construction task, in the foreseeable period of the project cycle and the amount of engineering, the use of the working capital is to take the procurement approach or lease will be considered. In order to save costs, many companies choose to leasing leased out of turnover of the material, so turnaround material leasing company came into being. This article analyzes the accounting of the working capital of the leasing company and puts forward some personal opinions.