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2006年,财政部出台新《企业会计准则》,虽然考虑了不同行业间的会计处理差异,但由于具有实践过程中难以面面俱到,故不同行业乃至同一行业的不同阶段参与者对此都存在异议。本文基于此,选取了交通监理行业为切入点,首先简要概述了新会计准则下交通监理企业收入确认的现状,然后论述了交通监理收入确认存在的问题,最后分析了完善交通监理企业收入确认的思路,望对相关人员提供些许参考价值。
In 2006, the Ministry of Finance promulgated a new Accounting Standard for Business Enterprises. Although different accounting treatments were considered in different industries, it was difficult to cover everything in practice. Therefore, participants in different industries and in different stages of the same industry disagreed with each other. Based on this, this paper chooses the traffic supervision industry as an entry point, first of all, briefly summarizes the current situation of the confirmation of traffic supervision enterprises under the new accounting standards, and then discusses the problems existing in the confirmation of traffic supervision revenue. Finally, Train of thought, hope to provide some reference value for the relevant personnel.