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营运收入核算是水运企业实施《企业会计制度》与《企业会计准则——收入》的难点问题,《水运企业会计核算办法》通过有关收入科目,对水运企业营运收入的核算问题进行了明确。本文论述了《水运企业会计核算办法》制定中对营运收入的定义、分类以及对有关营运收入的确认与计量问题。
Operational revenue accounting is the difficulty of implementing “Accounting System for Business Enterprises” and “Accounting Standards for Business Enterprises - Income” for water transport enterprises. The “Measures for Accounting of Water Transport Enterprises” clarifies the accounting of operating revenue of water transport enterprises through the relevant revenue subjects. This article discusses the definition, classification of operating income and the confirmation and measurement of operating income in the formulation of Accounting Methods for Shipping Enterprises.