乡镇企业中的来料加工,来件装配、来样生产企业(简称“三来”企业),对外提供厂房所收取的租金记入什么帐户,乡镇企业会计制度没有规定。有的企业记入“利润——营业外收入”,有的企业增加“专用基金——发展基金”。我认为,以上处理都欠妥当。因为“三来企业”的厂房租金收入实际上是业务经营性质的收入,应记入“销售——其他销售”帐户贷方或在“销售”科目增设“租金收入”二级科目核算。 In the township and township enterprises, the processing of incoming materials, incoming and outgoing assembly, sample production enterprises (abbreviated as “Sanlai” enterprises), what accounts are accounted for rents received from external factories, and the accounting system of township enterprises is not stipulated. Some enterprises have recorded “profit - non-operating income”, and some companies have added “dedicated funds - development funds.” In my opinion, the above treatment is not proper. Because the factory rental income of “Sanlai Enterprises” is actually a business operation income, it should be credited to the “sales-other sales” account or the “rental income” secondary account should be added to the “sales” account.