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水运企业生产、销售与消费具有不同于工业企业的特点,通常在同一过程中完成,因此水运企业在会计的核算内容和方法上也就表现出显著的特征,体现在资产构成、资金的分布及其构成、成本费用的构成、收入与成本的确认及其成本的计算等方面。其中,收入与成本的确认及配比问题一直是个复杂而又暂时找不到很好解决方法的问题,本文通过比较水运企业在不同时期所依据的不同会计法规关于收入的确认标准的不同,对水运企业关于营运收入确认存在的问题进行分析,最后针对这些问题提出建议。
The production, sales and consumption of water transport enterprises are different from the characteristics of industrial enterprises and are usually completed in the same process. Therefore, the water transport enterprises also show distinctive characteristics in terms of the accounting contents and methods of accounting, which are reflected in the composition of assets, the distribution of funds and Its composition, the composition of costs and expenses, the confirmation of revenue and costs and the calculation of its costs. Among them, the recognition and matching of income and cost has always been a complex and can not find a good way to solve the problem. In this paper, by different shipping companies at different periods based on the accounting standards of different recognition of income on the different standards, Shipping companies to confirm the existence of operating income to analyze the problems, and finally make recommendations for these issues.