發(fā)布時間：2018-03-02 05:35

  本文關(guān)鍵詞： 裝備制造 會計核算 問題 探析　出處：《財務(wù)與會計》2017年03期 　論文類型：期刊論文

【摘要】：裝備制造企業(yè)具有資本密集、技術(shù)密集、產(chǎn)品價值大等特點,特別是裝備產(chǎn)品生產(chǎn)制造周期長導(dǎo)致與會計分期不一致,使會計核算中權(quán)責(zé)發(fā)生制的適用性、收入與成本的確認及計量等方面出現(xiàn)疑難問題。本文分析了裝備制造企業(yè)會計核算中的收入確認、中期報表的列報以及費用和成本流轉(zhuǎn)問題,并結(jié)合實際提出改進裝備制造企業(yè)會計核算的幾點構(gòu)想。
[Abstract]:Equipment manufacturing enterprises are characterized by capital-intensive, technology-intensive and high product value, especially the long manufacturing cycle of equipment products leads to inconsistency with accounting stages, which makes accrual basis applicable in accounting. There are some difficult problems in the recognition and measurement of income and cost. This paper analyzes the revenue recognition, the presentation of interim statements and the circulation of expenses and costs in the accounting of equipment manufacturing enterprises. Combined with the actual situation, this paper puts forward some ideas to improve the accounting of equipment manufacturing enterprises.
【作者單位】： 南京長江電子信息產(chǎn)業(yè)集團有限公司;
【分類號】：F426;F406.7

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本文編號：1555258