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交通职业怎么挑选会计政策?
How to choose accounting policy traffic occupation?
我国会计原则和公司会计原则内容中，一部分是恳求公司有必要严格执行的，没有挑选的境地;另一类却是可挑选的会计政策。对于可挑选的会计政策，公司可根据有关原则恳求，在原则规矩的范围内，联络公司的具体情况进行会计政策的挑选。从《公司会计原则》的规矩和公司的生产经营特征来看，交通运输公司会计政策的挑选空间首要包含：
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.坏账预备的计提方法、计提比例等。济南财务咨询公司
1. Bad debts preparation method of provision, provision ratio, etc. Jinan financial consulting company
2.存货提价预备、短期出资提价预备、长时间出资减值预备、固定资产减值预备、在建工程减值预备、无形资产减值预备、托付借款减值预备的获取数额由公司自行肯定。
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.短期出资的期末计价方法选用本钱与市价孰低计价时，既可以选用按出资整体计提预备的方法，也可以选用按出资种类计提预备的方法，还可以按单项出资计提预备的方法。
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.宣布存货本钱的计价方法可以挑选领先先出法、后进先出法、加权均匀法、移动加权均匀法、个别计价法等。
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.长时间股权出资的核算可以根据持股比例及控制程度的不一样分别选用本钱法和权益法;长时间债款出资折溢价摊销可以挑选选用直线法或实习利率法摊销。
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.固定资产折旧的核算可以挑选年限均匀法、双倍余额递减法和年数总和法;固定资产的估量运用年限、估量净残值也由公司根据具体情况判定。
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.所得税的核算可以挑选抵挡税款法和纳税影响会计法，在纳税影响会计法下可以挑选递延法和债款法。
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.长时间债券折溢价可选用直线法或实习利率法摊销。
8. Bond discount premium for a long time can choose the straight-line method or internship amortization rate method.