本文關(guān)鍵詞： 裝備制造 會(huì)計(jì)核算 問(wèn)題 探析　出處：《財(cái)務(wù)與會(huì)計(jì)》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(jià)值大等特點(diǎn),特別是裝備產(chǎn)品生產(chǎn)制造周期長(zhǎng)導(dǎo)致與會(huì)計(jì)分期不一致,使會(huì)計(jì)核算中權(quán)責(zé)發(fā)生制的適用性、收入與成本的確認(rèn)及計(jì)量等方面出現(xiàn)疑難問(wèn)題。本文分析了裝備制造企業(yè)會(huì)計(jì)核算中的收入確認(rèn)、中期報(bào)表的列報(bào)以及費(fèi)用和成本流轉(zhuǎn)問(wèn)題,并結(jié)合實(shí)際提出改進(jìn)裝備制造企業(yè)會(huì)計(jì)核算的幾點(diǎn)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(zhǎng)江電子信息產(chǎn)業(yè)集團(tuán)有限公司;
【分類號(hào)】：F426;F406.7

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