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航运企业为了适应不同货物和不同贸易合同对运输的需要,同时为了合理地利用船舶的运输能力,以获取最佳的营运经济利益,除了用自有船舶自营运输业务之外,还积极地开展航次租船、定期租船、光船租船以及融资租船等租船运输业务。随着《企业会计准则》(2006)的颁布和执行,如何在新准则的共性会计核算标准下,结合航运企业运输业务的特点,制定适用于航运企业的会计规范,是航运企业会计核算的重要课题。本文主要依据《企业会计准则第14号——收入》(以下简称《收入准则》)和《企业会计准则第21号——租赁》(以下简称《租赁准则》)以及国际航运惯例,以航运企业目前的各种租船业务的会计实务为分析基础,系统地提出航运企业租船业务的会计处理方法,并通过案例对所提出方法的合理性和可操作性进行分析论证。
In order to meet the transportation needs of different goods and different trade contracts, and in order to make rational use of the shipping capacity of shipping vessels and obtain the best operating economic benefits, shipping enterprises should actively carry out their own shipping business Voyage charter, regular charter, bareboat charter and finance charter and other charter transportation business. With the promulgation and implementation of the Accounting Standard for Business Enterprises (2006), how to formulate the accounting standards applicable to shipping enterprises under the common accounting standards of the new standard and in combination with the characteristics of the shipping business of shipping enterprises is an important part of the accounting of shipping enterprises Question. This article is mainly based on “Accounting Standards for Business Enterprises No. 14 - Revenue” (hereinafter referred to as the “Revenue Standards”) and “Accounting Standards for Business Enterprises No. 21 - Leases” (hereinafter referred to as the “Leasing Standards”) as well as international shipping practices, At present, the accounting practice of various chartering business is based on the analysis, systematically put forward the accounting treatment of chartering business of shipping company, and analyze and prove the rationality and operability of the proposed method through the case.