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出版单位是一个集知识、信息加工的文化产业,是出版图书、电子音像等出版物的企业,是传播和积累科学技术、理论知识的社会精神产品,既有一般行业属性,又有意识形态特殊性,因此其会计核算必然具有独特性。本文从出版单位的行业特点出发,更具生产成本的核算特点、费用的核算特点、出版物销售的核算特点、会计报表填列特点等方面分析说明了出版单位会计核算办法的独特之处。
The publishing unit is a cultural industry integrating knowledge and information processing. It is an enterprise that publishes publications such as books, electronic audio and video, and is a social product that spreads and accumulates scientific knowledge and theoretical knowledge. It has both general industry attributes and ideological specialties , So its accounting must have uniqueness. This article analyzes the unique features of the accounting methods of publishing units from the characteristics of the publishing industry, more accounting cost of production costs, accounting characteristics of expenses, accounting characteristics of sales of publications, and characteristics of accounting statements.