论文部分内容阅读
电信公司的管线资产包括电信线路及其附属设施,具有线长面广的特点。随着经济的快速增长,旧城改造、开发区、公路、铁路等基础建设遍地开花,对电信公司的管线资产安全带来严重影响。而因管线资产迁移引起的赔补,也成为电信公司与日常经营无关的一项特殊经济事项,各种不同类型的迁改业务赔补方式,造成基层电信公司财务人员在进行账务处理时,由于对具体业务的理解不同,往往造成不同的会计核算处理,没有统一规范的标准。本文就管线资产迁移赔补的核算与管理进行探析。
Telecom company’s pipeline assets, including telecommunications lines and ancillary facilities, has a long line characteristics. With the rapid economic growth, infrastructures such as the renovation of old cities, development zones, roads and railways have blossomed and have a serious impact on the security of pipeline assets of telecommunications companies. However, the compensations caused by the relocation of pipeline assets have also become a special economic issue unrelated to the day-to-day operations of telecommunications companies. Various types of compensation for relocation and business operations have resulted in the financial staff of grassroots telecommunications companies in handling the accounts. Due to different understanding of specific business, often result in different accounting treatment, there is no uniform standard. In this paper, pipeline asset relocation compensation accounting and management analysis.