汽车客运企业特殊会计实务处理的探讨

A Discussion on the Special Accounting Practice in Automobile Passenger Transport Enterprises

在分析汽车客运企业特点的基础上,对该行业的一些特殊会计实务,如车辆的折旧处理、收入的确认、内部车辆的不同经营方式,以及对会计核算的影响等进行了探讨,并提出了具体的账务处理方法,认为解决汽车客运企业中这些问题的根本方法是实行股份制。

On the basis of analyzing the characteristics of the automobile passenger transport enterprises, this paper discusses the special accounting practice in the trade, such as vehicle depreciation, income conformation, different running modes of inner vehicles and the influences on the accounting calculation. It also puts forward some specific methods for financial disposal, holding that the fundamental way for solving the existent problems in the automobile passenger transport enterprises is to implement the stock -holding system.