交通行業(yè)如何選擇會(huì)計(jì)政策?

　　Transportation industry how to choose the accounting policies?

　　中國(guó)會(huì)計(jì)準(zhǔn)則和公司管帳準(zhǔn)則內(nèi)容中，一部分是要求公司必須嚴(yán)格執(zhí)行的，沒有挑選的地步;另一類卻是可挑選的會(huì)計(jì)方針。關(guān)于可挑選的管帳方針，公司可依據(jù)有關(guān)準(zhǔn)則請(qǐng)求，在準(zhǔn)則規(guī)則的范圍內(nèi)，聯(lián)系公司的具體情況進(jìn)行管帳方針的挑選。從《公司管帳準(zhǔn)則》的規(guī)則和公司的生產(chǎn)經(jīng)營(yíng)特色來看，交通運(yùn)輸公司管帳方針的挑選空間首要包含：

　　China's accounting standards and company rule of accounting content, part is the requirement of company shall be implemented strictly, no pick point; Another kind is to choose accounting policies. About tube can be selected accounting policy, the company may request according to relevant standards, within the scope of the rules of standards, the specific conditions of contact company accounting policy choice. From the rules of standard tube accounts of the company and the company's production and operation characteristics, pipe transportation company accounting policy choice space first contains:

　　1.壞賬準(zhǔn)備的計(jì)提辦法、計(jì)提比例等。濟(jì)南代理注冊(cè)公司

　　1. The provision for bad debt provision method, provision ratio, etc. Jinan agent registered company

　　2.存貨漲價(jià)準(zhǔn)備、短期投資漲價(jià)準(zhǔn)備、長(zhǎng)期投資減值準(zhǔn)備、固定資產(chǎn)減值準(zhǔn)備、在建工程減值準(zhǔn)備、無形資產(chǎn)減值準(zhǔn)備、拜托貸款減值準(zhǔn)備的提取數(shù)額由企業(yè)自行肯定。

　　2. The increase in the price of stock preparation, short-term investments to prepare, impairment of long-term investment, fixed assets depreciation reserves, impairment of projects under construction, intangible assets depreciation reserves, please loan impairment of extracting amount certainly by the enterprises themselves.

　　3.短期投資的期末計(jì)價(jià)辦法采用本錢與市價(jià)孰低計(jì)價(jià)時(shí)，既能夠采用按投資總體計(jì)提準(zhǔn)備的辦法，也能夠采用按投資類別計(jì)提準(zhǔn)備的辦法，還能夠按單項(xiàng)投資計(jì)提準(zhǔn)備的辦法。

　　3. The final valuation of short-term investment method using low capital and market valuation, both to adopt a provision according to the overall investment, also can use a provision according to the investment category, can also according to the individual investment to make a provision.

　　4.發(fā)出存貨本錢的計(jì)價(jià)辦法能夠選擇先進(jìn)先出法、后進(jìn)先出法、加權(quán)均勻法、挪動(dòng)加權(quán)均勻法、個(gè)別計(jì)價(jià)法等。

　　4. Send out inventory is capital of way can choose fifo, lifo method, the weighted uniform method, move evenly weighted method and specific identification method, etc.

　　5.長(zhǎng)時(shí)間股權(quán)出資的計(jì)算能夠依據(jù)持股份額及操控程度的不一樣別離選用本錢法和權(quán)益法;長(zhǎng)時(shí)間債權(quán)出資折溢價(jià)攤銷能夠挑選選用直線法或?qū)嵺`利率法攤銷。

　　5. The calculation of equity investment for a long time can according to the stake and control degree of different separation choose capital method and the equity method; Creditor's rights is contributive to fold premium amortization for a long time to choose choose the straight-line method or amortization practice interest rate method.

　　6.固定資產(chǎn)折舊的計(jì)算能夠挑選年限均勻法、雙倍余額遞減法和年數(shù)總和法;固定資產(chǎn)的估計(jì)使用年限、估計(jì)凈殘值也由公司依據(jù)具體情況斷定。

　　6. Fixed number of year of the fixed assets depreciation calculation can choose uniform method, double declining balance method and the sum of the method; Of estimated useful life of fixed assets, estimated residual value is according to particular case decided by the company.

　　7.所得稅的核算能夠選擇對(duì)付稅款法和征稅影響會(huì)計(jì)法，在征稅影響會(huì)計(jì)法下能夠選擇遞延法和債務(wù)法。

　　7. Income tax accounting is able to deal with tax laws and tax effect accounting method, under the tax effect accounting method can choose deferred method and debt method.

　　8.長(zhǎng)期債券折溢價(jià)可采用直線法或?qū)嵺`利率法攤銷。

　　8. Long-term bond discount premium amortization interest method using the straight-line method or practice.

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