北方内河运输企业营运期内,航道有封冻、枯水等非通航期。多年以来,非通航期费用归集和分配是许多财会人员十分关注的问题。非通航期费用主要有管理费用、港埠费用、船舶费用等。按照交通部颁发的《内河运输企业成本管理办法》规定,上述非通航期费用均应单独归集,以便按一定比 During the operation period of the river transport enterprises in the north, there are non-navigable periods such as frozen and dry waterways. Over the years, the collection and distribution of non-navigational costs has been a matter of great concern to many accounting professionals. Non-sailing costs are mainly management fees, port costs, shipping costs and so on. In accordance with the “Inland Water Transport Enterprise Cost Management Measures” promulgated by the Ministry of Communications, the above non-navigational costs should be separately collected so that they can be sold at a certain ratio