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随着人们产业结构调整的深化,煤炭企业作为国内经济的支柱应该大力发展,但是伴随煤炭企业的开采对自然环境的影响也不能忽略。对于煤炭企业用于安全和环境治理方面构建的设备、发生的费用,会计核算上提出使用特殊的处理。有助于该费用在合理期间的分摊,也能保证企业权责发生制下准确的反映企业财务状况和经营成果。本文从专项储备会计处理的发展历史分析,利用案例详细讲述了煤炭企业专项储备的会计处理流程,根据目前存在的问题提出了改进意见。
With the deepening of industrial restructuring, the coal enterprises should develop vigorously as the pillar of the domestic economy, but the impact on the natural environment accompanying the mining of coal enterprises should not be neglected. For the coal enterprises used in construction of safety and environmental management equipment, the costs incurred, the accounting for the use of special treatment. Which helps to allocate the expenses within a reasonable period of time and also ensures that the corporate accoutreation accurately reflects the financial status and operating results of the enterprise. This article analyzes the history of the development of special reserve accounting treatment, and uses the case to elaborate on the accounting treatment process of the special reserves of coal enterprises. Based on the existing problems, this paper puts forward some suggestions for improvement.