关于制造业兼营光伏发电业务会计核算的探讨

发布时间：2018-02-01 16:43

本文关键词： 制造业光伏发电核算探讨　出处：《财务与会计》2016年08期 　论文类型：期刊论文

【摘要】：如何对制造业兼营光伏发电业务进行会计核算,是财务部门面临的现实问题。本文按照《企业会计准则第35号——分部报告》的规定,通过分别核算制造分部和光伏发电分部的收入、成本和利润,再将分部间转移的交易进行抵销等账务处理,清晰、完整地反映企业分部和整体的经营成果,有利于公司内部对各分部的评价考核和保证制造分部产品成本与社会同类产品成本的可比性。
[Abstract]:It is a realistic problem that how to account for the photovoltaic power generation business in the manufacturing industry. According to the regulations of Enterprise Accounting Standard No. 35-Division report. By accounting the revenue, cost and profit of the manufacturing division and the photovoltaic power division, and then offsetting the transfer transactions between the divisions, it clearly and completely reflects the business results of the enterprise segment and the whole business. It is beneficial to the internal evaluation and assessment of each branch and to ensure the comparability between the cost of the manufacturing division and the cost of the same kind of products in the society.
【作者单位】：邯郸纺织有限公司资产财务部;
【分类号】：F406.7;F426.61
【正文快照】： 某公司是一家从事纺织品制造的国有独资企业,同时涉足分布式光伏发电业务。按照规定,公司光伏发电产生的电量首先要满足公司制造业用电,若有剩余可出售给国家电网;若公司光伏发电产生的电量不能满足制造业用电,其缺口由国家电网补足。随着公司光伏发电业务的迅速开展,如何准确

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