物流运输公司账务处理问题的探讨

摘要：自从我国加入WTO之后，中国经济已成为世界经济的一部分。物流这一新兴产业也逐渐成为我国市场经济运行中不可缺少的重要组成部分。我国的物流业经过近二十年的发展，已经逐步形成了由多种所有制、多种服务模式、多种经营特色的物流企业群体；另外我国物流信息化工作也在行业的重视下加快发展。在总结我国物流业的成绩的同时，也应当如实面对物流业发展存在的制约因素和存在问题。比如我国物流运输企业管理不规范、缺乏物流法律规范和行业制度保障，企业间无序竞争问题严重。本文从物流运输公司账务处理的概念着手，分析了其账务处理的现状，解释了其账务处理中存在的问题，并对此提出了改善的对策。希望通过此项课题的研究，对物流运输公司的账务处理有所借鉴。34841
毕业论文关键词：物流运输；账务处理；物流成本；成本控制
The Discussion on Accounting Treatment of A Logistics Company
Abstract：Since China joined WTO, the Chinese economy has become a part of the world economy. The logistics industry has gradually become an important part of the market economy in China. China's logistics industry after nearly 20 years of development, has gradually formed the by multi ownership, a variety of service models, a variety of operating characteristics of the logistics of enterprise groups; also logistics information in our country also attaches importance to the industry to accelerate the development of. In the summary of the logistics industry in China, we should also face the constraints and problems of the logistics development. For example, the logistics transportation enterprise management is not standardized, lack of logistics legal norms and industry system security, the disorderly competition among enterprises is serious. In this paper, the concept from the logistics and transport company accounts processing proceed to analysis the situation of the accounting treatment, explains the problems existing in the accounting treatment, and puts forward the improving measures. Hope that through this research project, a reference to the logistics transportation company accounting.
Key words： logistics; accounting treatment; logistics cost; cost control
目录
序言    1
一、物流运输公司账务处理概述    2
（一）物流运输公司账务处理概述    2
1、物流成本概述    2
2、物流收入概述    3
（二）物流运输公司账务处理核算    3
1、物流成本核算    3
2、物流收入核算    3
二、我国目前物流运输公司账务处理现状    5
（一）我国物流业发展现状    5
（二）物流业账务处理现状    5
（三）目前物流运输公司的主要业务核算    6
1、实收资本的账务处理    6
2、主营业务收入的账务处理    6
3、主站与分站之间的账务处理    6
4、物流成本的账务处理    7
三、我国目前物流运输公司账务处理存在的问题    8
    （一）物流成本会计核算标准尚不完整    8
    （二）物流成本核算方法不统一    8
    （三）物流成本信息没有完整披露    9
四、改善物流运输公司账务处理的对策    10
（一）完善物流成本会计核算标准    10
（二）统一物流成本核算方法    10
1、设置物流成本相关科目    10
2、建立作业成本法作为物流成本核算方法的基础    11 物流运输公司账务处理问题的探讨:http://www.751com.cn/kuaiji/lunwen_32607.html