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汽车运输企业在理 论上虽无独立存在的销 售过程,但其客运和零 担货运营收则由各班线 运行,并通过成千上万 张票证的领发缴销汇集 而形成。其繁杂程度不 亚于任何有形产品的销 售过程。但是现行汽运 企业会计核算营收部 分,只是根据各站队上 报的营收月报作为原始 凭证登记入帐
Although there is no theoretically independent sales process, automobile transport enterprises operate their passenger and LTL operations by operating in different lines and through the collection and collection of tens of thousands of tickets. Its complexity is no less than the sale of any tangible product. However, the current revenue accounting part of the auto business, but according to the station reported the monthly report as the original receipts