摘要
概述了煤炭企业生产经营特点及其会计核算基本特征,分析了新会计准则下煤炭企业成本核算预提待摊费用处理所面临的尴尬处境,重点探讨和研究了新会计准则下煤炭企业预提待摊费用核算的会计处理方法,分别从会计理论可行性和会计实践可行性两个方面提出了相应的建议和对策。
The paper introduces the features of production and management of coal enterprise and the basic characteristics of its accounting, analyzes the embarrassing situation of prepaid and accrued expenses treatment in cost accounting of coal enterprise under the new accounting standards, mainly discusses and studies the accounting methods to calculate the above expenses of coal enterprise under the new accounting standards and puts forward corresponding suggestions and countermeasures respectively from feasibilities of accounting theory and accounting practice.
出处
《中国煤炭》
北大核心
2013年第2期27-29,共3页
China Coal
关键词
新会计准则
煤炭企业
预提待摊费用
核算
the new accounting standards
coal enterprise
prepaid and accrued expenses
accounting
