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改革开放以来,我国的经济社会不断发展进步,集中供热行业的发展更是热火朝天。集中供热有许多优势,解决了传统的供热形式中的许多不足,它更加环保安全,符合经济可持续发展的要求。但是集中供热企业的一次性入网费会计核算方面存在一些缺陷,本文主要研究了这一问题,首先解释了一次性入网费的实质,然后论述了会计核算的内容,最后提出一些见解,总结全文。
Since the reform and opening up, China’s economic and social development and progress, the development of centralized heating industry is even more active. Central heating has many advantages and solves many of the deficiencies in the traditional forms of heating. It is more environmentally safe and in line with the requirements of sustainable economic development. However, there are some shortcomings in the one-time accounting of central heating enterprises. This article mainly studies this problem. First, it explains the essence of one-time network access fees. Then it discusses the content of accounting. Finally, it puts forward some opinions and summarizes the full text .