论文部分内容阅读
由于生产经营的过程与产品的特殊性,水运企业如何对营运成本、费用进行核算成为了《水运企业会计核算办法》制定中需要着重研究的一个问题。本文主要论述《水运企业会计核算办法》制定中对营运成本、费用的定义,期间费用的构成项目,营运成本、费用的核算原则,有关营运业务的成本计算对象、计算单位、计算期与成本项目,营运费用核算的账户设置,有关营运业务成本的核算程序,以及营运中断期间发生费用的处理与事故损失费用的处理。
Because of the process of production and management and the particularity of the products, how to calculate the operating costs and expenses of the water transport enterprises has become a problem that needs to be studied intensively in the formulation of the Accounting Methods for Water Transport Enterprises. This article mainly discusses the definition of operating costs and expenses in the formulation of “Accounting Methods for Water Transport Enterprises”, the composition items of expenses, the accounting principles of operating costs and expenses, the cost calculation object, calculation unit, calculation period and cost items of the operation business , Account settings for operating costs accounting, accounting procedures for operating costs, and handling of expenses incurred during business interruption and loss of accident costs.