记帐、算帐和报帐是会计核算工作的基本任务,记帐、算帐是基础,报帐是总结。报帐是运用会计报表全面、系统地反映企业生产、财务计划完成情况和经营成果。编制好会计报表是会计工作人员的重要职责。为了适应社会主义现代化建设和国民经济调整的要求,交通部根据财政部《国营工业企业会计制度》的规定,制定《国营交通运输企业会计制度》,对会计报表提出了新的要求。新的会计报表在结构上比过去严密,指标比过去全面,内容比过去详细,并恢复了营运费 Accounting, accounting and reporting is the basic task accounting work, accounting, accounting is the basis, accounting is a summary. Reimbursement is the use of financial statements comprehensively and systematically reflect the production of enterprises, the completion of financial plans and operating results. Preparing accounting statements is an important responsibility of accounting staff. In order to meet the requirements of socialist modernization and national economic restructuring, the Ministry of Transportation formulated the Accounting System for State-owned Transportation Enterprises in accordance with the Ministry of Finance’s “Accounting System for State-owned Industrial Enterprises”, putting forward new requirements on the accounting statements. The new accounting statements are structurally more stringent than in the past, with indicators more comprehensive than in the past, more detailed than in the past, and the restoration of operating costs