用活企业会计准则,解决物流企业收入与成本核算难题

现代物流在我国是一个新兴行业,其会计核算中的诸多问题还没有得到很好的解决。但根据我国修订出台的《企业会计准则》体系,物流企业的诸多难题是能够得到解决的。本文依据《企业会计准则》体系的相关规定,对物流企业的收入及成本核算的难题进行了适当论述,解决了物流企业的收入及成本的确认、计量和记录问题。

Live with Accounting Guidelines to Address the Logistics Business Income and Cost Accounting Problems

Modern logistics in China is an emerging industry,the accounting problems have not yet been satisfactorily resolved.But according to my amendment introduced the "Corporate Accounting Standards" system,the logistics business of the many problems can be solved.Based on the "Accounting Standards for Business Enterprises" in the relevant provisions on the logistics of income and cost accounting problems were properly discussed.solve the logistics of income and cost recognition,measurement and recording problems.