某国有企业在改制过程中拟进行资产重组,分设一个新公司,将原公司的部分资产(主要是一些房产)划归新公司使用,原公司的一部分职工也到新公司工作,债务归原公司负担。新公司采取股份制形式,职工都要入股。新公司每年向原公司上缴定额承包费。对这笔定额承包费,新公司将其作为“管理费用”入账,但在老公司(把原公司称为老公司)该如何进行核算,产生了不同的意见。第一种意见:这笔定额承包费在老公司应冲减“管理费 A state-owned enterprise intends to reorganize its assets in the process of restructuring. It will set up a new company that will assign part of the original assets (mainly real estate) to the new company. Some employees of the former company also work in the new company, burden. The new company to take the form of joint-stock, employees have to share. The new company to the original company each year to pay a fixed contract fee. The quota contract fee, the new company as ”management fee “ accounted for, but in the old company (the original company called the old company) how to conduct accounting, had a different opinion. The first opinion: The fixed contract fee should be offset in the old company ”management fee