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本文按照执行《公路经营企业会计制度》的要求,从六个方面提出了公路经营企业核算车辆通行费收支业务的具体会计处理方法,明确了公路经营企业的净利润和通行费结余的核算。
According to the requirements of the implementation of “Accounting System for Highway Operation Enterprise”, this paper puts forward the specific accounting treatment method of highway toll revenue and expenditure accounting of highway operation enterprise from six aspects, and clarifies the calculation of highway operating enterprise’s net profit and toll balance.