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液化石油气作为一种新型能源,随着石油化学工业的发展,与城镇居民生活的关系越来越密切。如何管好液化气站,用好液化气,是关系到千家万户的一件大事,也是液化石油气站亟待解决的问题。现仅就如何搞好液化石油气储备站的会计核算,谈点粗浅意见。液化石油气储备站的任务,一般是购入运回液化气,注入站内储备大罐,然后再注入10至15公斤的小液化气罐,随时或定期供应各用户使用。液化气站的会计核算主要是对液化气的采购、分装、销售以及财产物资的管理与使用等经营活动进行反映、监督和控制,以保证经营过程中所需要的资金,准确掌握液化气购入、付出的数量以及销售成本,提高财产利用率,加速资金周转。
As a new type of energy, liquefied petroleum gas (LPG) has become more and more closely linked with the lives of urban residents as the petrochemical industry develops. How to manage liquefied gas station and make good use of liquefied gas is a major issue that affects millions of households and a problem to be solved urgently for liquefied petroleum gas stations. Now only on how to do a good job liquefied petroleum gas reserve accounting, talk about superficial opinion. The task of a liquefied petroleum gas reserve station is generally to purchase and transport the liquefied gas, inject the large tank into the station, inject a small liquefied gas tank of 10 to 15 kg into the liquefied petroleum gas tank, and supply it to the users at any time or on a regular basis. Liquefied gas station accounting mainly for liquefied petroleum gas procurement, packaging, sales and property management and use of materials such as business activities to reflect, monitor and control in order to ensure the necessary funds in the operation process, accurate grasp of the purchase of liquefied petroleum gas Enter, pay the amount and cost of sales, improve property utilization, accelerate cash flow.