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笔者在对一些运输公司审计时发现,会计人员对部分新增的营运车辆同一性质的出包经营业务的会计处理各不相同。运输公司对部分营运车辆的营运线路采用承包经营,主要是通过签订承包经营合同的形式。承包经营合同的内容主要包括:不同营运线路营运车辆的具体车型由企业确定;承包人
When I conducted audits on some transport companies, I found that the accounting staff handled different types of outsourced business operations of the same nature with some newly-added operating vehicles. The transportation company adopts the contract operation for the operation line of some of the operation vehicles, mainly through the form of signing the contract of operation. The contents of the contract of operation and management mainly include: the specific models of the vehicles operated by different operating lines are determined by the enterprise; the contractor