物流企业收入计量方法的探讨

Investigation on Income Accounting Methods of Logistics Enterprises

物流行业收入的两种会计核算方式,造成会计报表体现的收入数字相差非常大,给债权人、中介机构、税收等政府机关或不熟悉物流行业的社会投资者带来较大的困惑。本文力求对这两种方式做出比较,分别从税收承担、财务核算管理、外部形象三个方面阐述其缺点,并提出意见和建议,以期对社会相关人士阅读和理解物流行业财务数据提供一些帮助。

The two different income accounting methods for logistics industry induce big income discrepancy in the accounting report. This problem always puzzles creditors, agencies, revenue and other government agencies and the common investigators that is not familiar with logistics industry, This paper compares the two different accounting methods, discusses the advantages and drawbacks from the aspects of revenue, accounting management, company reputation, and then proposes the advice to help people read and understand the financial data.