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2008年11月28日,财政部发布了《企业会计准则讲解(2008)》(以下简称《讲解2008》),其中对高危行业企业提取、使用的安全费、维简费核算做出重大调整。本文试就煤炭企业安全费、维简费集中管理核算提出一些看法。一、煤炭安全费、维简费集中管理的意义
On November 28, 2008, the Ministry of Finance issued the “Guide to Accounting Standards for Business Enterprises (2008)” (hereinafter referred to as “Explanatory 2008”), in which major adjustments were made to the accounting of security fees and maintenance costs for the extraction and use of high-risk industries and enterprises. This article tries to put forward some opinions on the coal enterprise safety fee and maintenance fee centralized management accounting. First, the cost of coal safety fees, maintenance and management fee centralized management