目前有相当一部分全额预算单位,将剩余房屋装修后出租。对这笔租金收入,有的既不开收据,也不记帐,而是大手大脚地用作其他开支。为了加强租金收入的管理,应作如下核算:(1)收入时,及时存入银行,收记预算外收入——房租收入科目,收记其他存款科目。(2)这项收入应主要用于房屋维修,支出时,付记预算外支出——房屋维修科目,付记其他 At present a considerable part of the full budget unit, the remaining housing rented rented. Some of these rent receipts are neither receipts nor debit, but are generously spent on other expenses. In order to strengthen the management of rental income, the following accounting should be made: (1) At the time of income, it should be promptly credited to the bank to receive the extra-budgetary income-rent income account and receive other deposit accounts. (2) This income should be mainly used for housing maintenance, expenditures, pay extrabudgetary expenses - housing maintenance subjects, pay other