交通職業(yè)怎么挑選會計政策?

　　How to choose accounting policy traffic occupation?

　　我國會計原則和公司會計原則內(nèi)容中，一部分是懇求公司有必要嚴格執(zhí)行的，沒有挑選的境地;另一類卻是可挑選的會計政策。對于可挑選的會計政策，公司可根據(jù)有關(guān)原則懇求，在原則規(guī)矩的范圍內(nèi)，聯(lián)絡公司的具體情況進行會計政策的挑選。從《公司會計原則》的規(guī)矩和公司的生產(chǎn)經(jīng)營特征來看，交通運輸公司會計政策的挑選空間首要包含：

　　China's accounting principles and the content of company's accounting principles, part is necessary to strictly enforce the begged company, no pick; Another kind is to choose accounting policies. For can choose accounting policy, the company may in accordance with the relevant principles of supplication, in principle, within the scope of the rules to contact the company's specific situation to choose accounting policy. From the rules of the company's accounting principles and company's production and operation characteristics, the transportation company accounting policy choice space first include:

　　1.壞賬預備的計提方法、計提比例等。濟南財務咨詢公司

　　1. Bad debts preparation method of provision, provision ratio, etc. Jinan financial consulting company

　　2.存貨提價預備、短期出資提價預備、長時間出資減值預備、固定資產(chǎn)減值預備、在建工程減值預備、無形資產(chǎn)減值預備、托付借款減值預備的獲取數(shù)額由公司自行肯定。

　　Prepare 2. Stock prices, short-term investment increases preparation, long investment depreciation preparation, fixed assets depreciation preparation, impairment preparation of projects under construction, intangible assets depreciation preparation, entrust loan depreciation reserve amount of access by the company must be on its own.

　　3.短期出資的期末計價方法選用本錢與市價孰低計價時，既可以選用按出資整體計提預備的方法，也可以選用按出資種類計提預備的方法，還可以按單項出資計提預備的方法。

　　3. The final valuation of short-term capital contribution when choosing low capital and market valuation method, according to the overall plan of the contributions can choose preparation method, also can choose according to the investment types make preparation method, can also according to the individual investment plan preparation method.

　　4.宣布存貨本錢的計價方法可以挑選領先先出法、后進先出法、加權(quán)均勻法、移動加權(quán)均勻法、個別計價法等。

　　4) announced the inventory valuation methods of capital can choose leading first out and last in first out method, evenly weighted method, moving weighted evenly, specific identification method, etc.

　　5.長時間股權(quán)出資的核算可以根據(jù)持股比例及控制程度的不一樣分別選用本錢法和權(quán)益法;長時間債款出資折溢價攤銷可以挑選選用直線法或?qū)嵙暲史〝備N。

　　5. Equity investment accounting for a long time can according to the degree of ownership and control of different choice in capital and equity method respectively; Long debt financed discount premium amortization can choose choose the straight-line method or amortization practice interest rate method.

　　6.固定資產(chǎn)折舊的核算可以挑選年限均勻法、雙倍余額遞減法和年數(shù)總和法;固定資產(chǎn)的估量運用年限、估量凈殘值也由公司根據(jù)具體情況判定。

　　6. Can choose a fixed number of year of depreciation of fixed assets accounting uniform method, double declining balance method and the sum of the method; A measure of fixed assets use fixed number of year, the measure net salvage value of the company and also according to the specific circumstances.

　　7.所得稅的核算可以挑選抵擋稅款法和納稅影響會計法，在納稅影響會計法下可以挑選遞延法和債款法。

　　7. Income tax accounting can select against the tax law and tax effect accounting method, under the tax effect accounting method can choose deferred method and debt method.

　　8.長時間債券折溢價可選用直線法或?qū)嵙暲史〝備N。

　　8. Bond discount premium for a long time can choose the straight-line method or internship amortization rate method.

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