读了《财务与会计》1983年第1期“汽车运输企业的单车核算”和第9期“汽车运输企业的管理费应按‘可行车日’分摊”两篇文章,深受教益。单车是汽车运输企业的基层生产单位,独立地完成生产任务、取得运输收入和形成运输成本。因此,搞好单车核算是运输企业搞好经济核算 Read the “Finance and Accounting” 1983 the first period “car transport enterprises bicycle accounting ” and the ninth "car transport enterprises management fees should be To teach. Cycling is a grassroots production unit of an automobile transport enterprise, which independently completes production tasks, obtains transportation revenue and forms transportation costs. Therefore, do a good job cycling is the transport enterprises improve economic accounting