或有租金是指金额不固定、以时间长短以外的其他因素(如销售量、使用量、物价指数等)为依据计算的租金。或有租金在租赁开始时是不确定的,不能作为最低租赁付款额。比如,双方约定按基本利率6%来收取租金,另外支付或有租金。
第十七条或有租金应当在实际发生时计入当期损益。
Article 17 Contingent rents shall be recognized as an expense in the period in which they are actually incurred.
第二十一条或有租金应当在实际发生时计入当期损益。
Article 21 Contingent rents shall be recorded into the profits and losses of the period in which they actually arise.
第二十九条或有租金应当在实际发生时计入当期损益。
Article 29 the contingent rents shall be recorded in the profits and losses of the period in which they actually arise.
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