基于装备制造企业的会计核算问题探析

发布时间：2018-03-02 05:35

本文关键词： 装备制造会计核算问题探析　出处：《财务与会计》2017年03期 　论文类型：期刊论文

【摘要】：装备制造企业具有资本密集、技术密集、产品价值大等特点,特别是装备产品生产制造周期长导致与会计分期不一致,使会计核算中权责发生制的适用性、收入与成本的确认及计量等方面出现疑难问题。本文分析了装备制造企业会计核算中的收入确认、中期报表的列报以及费用和成本流转问题,并结合实际提出改进装备制造企业会计核算的几点构想。
[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.
【作者单位】：南京长江电子信息产业集团有限公司;
【分类号】：F426;F406.7

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