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对于煤矿基建期工程煤收入的财务处理,《企业会计制度》《基本建设财务管理规定》等有关规定对其有部分并不系统的规定,当前煤炭企业大多据此处理,对于这种传统视角下的财务处理做法,对其做了阐述和弊端分析,并从真实客观反映煤炭企业财务状况和经营成果、提高财务信息质量的角度出发,全面考虑工程煤收入的实际特点,通过对《企业会计准则一基本准则》《基本建设财务管理规定》等辨析比选,提出新情况下的处理建议。
For the financial treatment of coal revenue during the construction phase of a coal mine, the relevant provisions of the “Accounting Regulations for Business Enterprises” and the “Regulations on the Administration of Capital Construction Finance” do not systematically stipulate some of them. At present, most coal enterprises handle this issue in a traditional way From the perspective of the true and objective reflection of the financial status and operating results of coal enterprises and the improvement of the quality of financial information, taking full account of the actual characteristics of the revenue of engineering coal, through the analysis of the “Enterprise Accounting Standards A basic standard ”“ Capital Construction Financial Management Regulations ”and other analysis and comparison, put forward the handling of proposals under the new circumstances.