1, confirm the rental income of each period when renting a house:
Debit: Accounts receivable or other receivables.
Loan: other business income-rental income
2. When the rent is actually received:
Debit: bank deposit
Credit: Accounts receivable or other receivables.
3. The ownership of the leased equipment has not been transferred, but depreciation should be accrued on schedule according to the management of its own fixed assets:
Debit: other business costs
Credit: accumulated depreciation
Extended data
The lessor's accounting treatment of direct financing lease
1, purchase equipment
Borrow: fixed assets-financial lease assets
Taxes payable-VAT payable (input tax)
Loans: bank deposits
Step 2 rent equipment
Debit: long-term receivables-financing lease receivables.
Loans: fixed assets-financial lease assets
Unrealized financing income
3. Collect the rent for the first year and distribute the unrealized financing income.
Debit: bank deposit
Loan: long-term receivables-financing lease receivables.
Taxes payable-VAT payable (output tax)
Borrow: Unrealized financing income
Loan: rental income
4. The lease term expires.
After the lease expires, the ownership of the leased assets is transferred to the lessee, and the lessor does not need to do anything.
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Baidu encyclopedia-direct financing lease