Through the analysis of telephone rental with a view of accounting,the article studies the fact that the telephone rental has few value in theory,and points out that it is disadvantageous to the development of telecommunication industry.
本文从分析电话月租费的会计性质入手,从理论上说明电话月租费缺乏价值基础,指出它的存在不利电信行业自身的发展。