一、总则第一条为规范汽车运输企业内部单车承包、租赁、产权转让经营的会计核算，根据（企业会计准则》和《运输（交通）企业会计制度），结合汽车运输企业实际，制定（汽车运输企业内部单车承包租赁产权转让经营会计核算办法（试行》（以下简称（办法》。第二条本办法适用于 I. General Provisions Article 1 In order to standardize the accounting of the contractual, leasing and transfer of the ownership of bicycles within the automobile transport enterprises, according to the Accounting Standards for Business Enterprises and the Accounting System for Transport Enterprises, in combination with the actual conditions of automobile transport enterprises, (Hereinafter referred to as the “Measures.” Article 2 This approach shall apply to the accounting methods for the management of the transfer of ownership of a bicycle contract lease within a transportation enterprise