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随着金融危机向实体经济影响的深入,远洋运输企业受到国际贸易萎缩的影响,运价持续低迷,大量亏损合同出现。目前企业会计准则对于亏损合同的会计处理仅有较为原则性的规定,本文试结合远洋运输合同的实际情况对远洋运输企业亏损合同的会计处理进行探讨。
As the impact of the financial crisis on the real economy deepened, the ocean shipping enterprises were affected by the shrinking of international trade. The freight rates continued to be in a downturn and a large number of loss-making contracts emerged. At present, Accounting Standards for Business Enterprises only have more principled rules on the accounting treatment of loss contracts. This article discusses the accounting treatment of loss contracts of ocean shipping enterprises based on the actual situation of ocean shipping contracts.