煤炭企业作为对周遭环境影响严重的企业,其弃置费用的核算已是不可回避的问题。但我国会计准则中对弃置费用的处理对煤炭企业有不适用之处,煤炭企业制定一套适合自身的核算方法已是当务之急。本文试将其产生的弃置费用通过专项账户计提,并计入到吨煤成本中去,精确吨煤成本。 Coal enterprises as a serious impact on the surrounding environment of the enterprise, the accounting of its disposal costs is an unavoidable problem. However, China’s accounting standards on the disposal of the disposal costs of coal companies do not apply to the Department of Coal enterprises to develop a set of suitable for their own accounting methods is a top priority. This article tries to discard the discounted expenses it accrues through the special account and accounts for the cost per tonne of coal, so as to accurately calculate the cost per tonne of coal.