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集装箱是一种广泛用于国际海运、航空、公路、铁路运输的一种运输设备。目前中国在集装箱制造行业具有绝对的垄断地位。由于集装箱的特殊性,在销售收入确认和出口退税操作方面有着与其他制造行业不同的特点。本文作者以在集装箱制造行业会计岗位近二十年工作体会,探析会计准则对集装箱制造业销售收入确认和出口退税的影响。
Container is a kind of transportation equipment that is widely used in international shipping, aviation, road and rail transportation. At present, China has an absolute monopoly position in the container manufacturing industry. Due to the particularity of the container, it has different characteristics from other manufacturing industries in terms of sales revenue recognition and export tax rebate operations. The author of the container manufacturing industry accounting positions for nearly two decades of work experience, analysis of accounting standards for container manufacturing sales revenue recognition and export tax rebates impact.