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近年来,汽车运输行业的各项费用、摊派、罚款等名目繁多.其中很多是不合财务会计制度规定的开支范围和标准的,但是财务人员既不能不予受理,又无法退回更正,使《会计法》难以贯彻.可见权大于法,根深蒂固.现就我局商业车队今年上半年有关资料的部份记载,整理公诸于后: 一、路费负担有5种:(1)过路费:车过乡村公路,多处发生乡民拦路收费.如去安化县路过淑浦县潭家湾乡公路时,每辆车要交23元现金才准车过路.(2)修路费:公路扩宽,摊派该队修路费639元.在扩路过程中,
In recent years, various expenses, apportionment, fines and so on are numerous in the automobile transport industry, many of which are not within the scope and standards of expenditure stipulated in the financial and accounting system, but financial officers can not neither be accepted nor corrected and the accounting Act is difficult to implement. Right of access is greater than the law, deep-rooted. Now I Bureau of commercial vehicles in the first half of this year, the relevant information recorded in part, collated in later: First, there are five kinds of toll burden: (1) tolls: Country road, many townsfolk blocking charges.If you go to Anhua through Tanpu County Tanjia Wanxiang Road, each car to pay 23 yuan in cash was allowed to cross the road. (2) Road costs: road widening , Apportionment of the team road repair costs 639 yuan in the expansion process,