j*******u
发帖数: 494 | 1 我们公司过两个月要搬家了，新的lease agreement，landlord 竟然还给10万多的
moving allowance。头儿问我这个“moving allowance"怎么入账呢？
我一个新手，从来没碰见过”moving allowance“，想了想，不就是拿到支票入账吗？
Debit cash，credit 什么呢？
大家有没有遇到过这种情况，一般怎么处理呢？ |
j*******u
发帖数: 494 | |
y********e
发帖数: 8315 | 3 payable
等你们搬家的时候花销就从里面出
搬完了余额进other income
【在 j*******u 的大作中提到】
: 我们公司过两个月要搬家了，新的lease agreement，landlord 竟然还给10万多的
: moving allowance。头儿问我这个“moving allowance"怎么入账呢？
: 我一个新手，从来没碰见过”moving allowance“，想了想，不就是拿到支票入账吗？
: Debit cash，credit 什么呢？
: 大家有没有遇到过这种情况，一般怎么处理呢？
|
R*********4
发帖数: 27 | 4 Generally, landlord's incentive is a reduction of rent expenses and
amortized over the lease term. It is a element for computing the straight
line lease. For detail, take a look of accounting for operating lease. |
y********e
发帖数: 8315 | 5 咦，被你一说想起来了
好像是这么回事，减rent
唉。。。好久不念书了，都忘了。。。
【在 R*********4 的大作中提到】
: Generally, landlord's incentive is a reduction of rent expenses and
: amortized over the lease term. It is a element for computing the straight
: line lease. For detail, take a look of accounting for operating lease.
|
t********9
发帖数: 26 | |
p******m
发帖数: 312 | 7 这个是报税时必须遵守的rule。
公司的账和报表应该可以按Youaremine说的做吧。
【在 R*********4 的大作中提到】
: Generally, landlord's incentive is a reduction of rent expenses and
: amortized over the lease term. It is a element for computing the straight
: line lease. For detail, take a look of accounting for operating lease.
|
y********e
发帖数: 8315 | 8 羞愧地说。。。隔行如隔山啊
这些我都不记得了
我觉得她说的straight line amortization是对的
【在 p******m 的大作中提到】
: 这个是报税时必须遵守的rule。
: 公司的账和报表应该可以按Youaremine说的做吧。
|
c**********1
发帖数: 201 | 9 I think this is right.
【在 R*********4 的大作中提到】
: Generally, landlord's incentive is a reduction of rent expenses and
: amortized over the lease term. It is a element for computing the straight
: line lease. For detail, take a look of accounting for operating lease.
|
j*******u
发帖数: 494 | 10 找到final答案了。多谢大家.
paragraph 15 of SFAS 13 require that a payment made by a landlord to or on
behalf of a lessee represents an incentive that must be reported by the
lessee as a liability (deferred rent) and as a reduction in rent expense on
a straight-line basis over the lease term. This treatment considers the
incentive to be an inseparable element of the overall agreement that should
be recognized along with the other lease provisions. |
