摘要
针对物流企业会计核算中存在的收入计算口径与成本归集分配不规范以及重复纳税等问题,从会计集中核算模式的角度就如何开展会计核算、深化会计核算理解等方面进行了阐述,提出了物流企业的会计核算可以从规范收入计算口径与成本归集分配、统一物流企业税收及发票等方面进行完善。
In this paper, in view of the problems suffered by the logistics enterprises in their accounting practice, we studied how to carry out the accounting practices and further the enterprises＇ understanding of the practices from the angle of centralized accounting and pointed that the accounting system of the logistics enterprises could be improved on the aspects ofcacibration of income calculation, cost distribution, and unified tax and invoice management, etc.
出处
《物流技术》
北大核心
2013年第4期89-91,共3页
Logistics Technology
关键词
物流企业
会计核算
会计集中核算
logistics enterprise
accounting
centralized accounting
