增设“站务管理收入”和“站务管理支出”会计科目既是公路运输企业会计核算的需要 ,也是运输市场发展趋势的客观要求 ,作为统辖运输 (交通 )企业会计行为的法规制度 ,不能没有关于汽车客运站经济业务和会计核算方面的内容 ,否则 ,将会导致税负不公的现象 ,影响行业管理的正常秩序。 Adding “station management income” and “station management expenditure” accounting subjects is not only the accounting needs of road transport enterprises, but also the objective requirements of the development trend of the transport market, as a regulatory system governing the accounting behavior of transport (transport) enterprises, can not be without accounting for passenger cars Station economic business and accounting aspects of the content, otherwise, will lead to unfair tax phenomenon, affecting the normal order of the industry management.