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Сущность Заемного Основного Капитала Транспортных Компаний И Вопросы Характеристики Его Размера

Author

Listed:
  • Вовк А. А.

    (МГУПС)

  • Вовк Ю. А.

    (ОАО «РЖД»)

Abstract

В статье раскрывается сущность заемного основного капитала, как слагаемой основного капитала, находящегося в юридическом распоряжении транспортной компании и обосновывается порядок характеристики его размера. Поскольку определение размера заемного основного капитала затрагивает вопросы учета аренды орудий труда, то обосновываются направления совершенствования этого раздела бухгалтерского учета.The article reveals the essence of the main debt capital, as element of the basic capital, which is in legal possession of the transport company and is the order of the characteristics of its size. Since the definition of the size of the debt of the basic capital raises questions of lease accounting instruments of labour, the justified directions improvement of this section of accounting.

Suggested Citation

  • Вовк А. А. & Вовк Ю. А., 2012. "Сущность Заемного Основного Капитала Транспортных Компаний И Вопросы Характеристики Его Размера," Вісник економіки транспорту і промисловості, CyberLeninka;Украинская государственная академия железнодорожного транспорта, issue 39, pages 208-211.
    • Handle: RePEc:scn:031720:15414891
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