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交通行业如何选择会计政策?
Transportation industry how to choose the accounting policies?
中国会计准则和公司管帐准则内容中，一部分是要求公司必须严格执行的，没有挑选的地步;另一类却是可挑选的会计方针。关于可挑选的管帐方针，公司可依据有关准则请求，在准则规则的范围内，联系公司的具体情况进行管帐方针的挑选。从《公司管帐准则》的规则和公司的生产经营特色来看，交通运输公司管帐方针的挑选空间首要包含：
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.坏账准备的计提办法、计提比例等。济南代理注册公司
1. The provision for bad debt provision method, provision ratio, etc. Jinan agent registered company
2.存货涨价准备、短期投资涨价准备、长期投资减值准备、固定资产减值准备、在建工程减值准备、无形资产减值准备、拜托贷款减值准备的提取数额由企业自行肯定。
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.短期投资的期末计价办法采用本钱与市价孰低计价时，既能够采用按投资总体计提准备的办法，也能够采用按投资类别计提准备的办法，还能够按单项投资计提准备的办法。
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.发出存货本钱的计价办法能够选择先进先出法、后进先出法、加权均匀法、挪动加权均匀法、个别计价法等。
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.长时间股权出资的计算能够依据持股份额及操控程度的不一样别离选用本钱法和权益法;长时间债权出资折溢价摊销能够挑选选用直线法或实践利率法摊销。
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.固定资产折旧的计算能够挑选年限均匀法、双倍余额递减法和年数总和法;固定资产的估计使用年限、估计净残值也由公司依据具体情况断定。
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.所得税的核算能够选择对付税款法和征税影响会计法，在征税影响会计法下能够选择递延法和债务法。
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.长期债券折溢价可采用直线法或实践利率法摊销。
8. Long-term bond discount premium amortization interest method using the straight-line method or practice.