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煤炭企业在生产过程中所消耗的材料,只是有助于原煤产品的生产,而不构成产品的实体。占全部材料消耗一半以上的坑木、金属支架、支柱、电缆、钢轨、钢管、钢丝绳等,都可以多次回收复用。材料的回收复用、修旧利废是煤炭企业“双增双节”的主要内容之一,也是降低煤炭产品成本,提高企业效益的重要途径。然而,当前不少煤炭企业在材料回收复用、修旧利废的会计核算方面存在一些问题,有待改进。
The materials consumed by coal enterprises in the production process are only those that contribute to the production of raw coal products but not the products. More than half of the total material consumption of pit wood, metal brackets, pillars, cables, rails, steel pipe, wire rope, etc., can be recycled repeatedly. Recycling of materials, repair and disposal of waste is one of the main contents of “double-double-double” and also an important way to reduce the cost of coal products and improve the efficiency of enterprises. However, at present, many coal enterprises have some problems in the accounting of material recycling, repair and old-used waste disposal, which needs to be improved.