物流企业会计核算中存在的问题及对策.docxVIP

会计核算是物流企业发展不可分割的一环，物流企业的发展必须有准确的会计核算所支撑，完善好现代物流企业会计核算，对于提升物流企业的市场竞争力及企业发展战略至关重要。本文针对物流企业会计核算中存在的问题进行研究探讨，引入湖南省华湘铁路有限装卸公司的案例，研究的主要内容包括收入确认与核算、成本核算、营业税重复纳税，提出了明确收入确认与核算、明确成本费用分摊、解决营业税重复纳税、提高会计人员素质的对策。最后总结出我国物流企业会计核算的问题及对策，给出建议。 关键词：物流企业会计核算、企业发展、问题及对策 Abstract Accounting is the development of logistics enterprises is an integral part, thelogistics enterprises in the development must be supported by proper accounting,improve the modern logistics enterprise accounting, to improve logistics enterprisesmarket competitiveness and enterprise development strategy is crucial. This paper inview of the problems existing in the accounting of logistics enterprise were studied inthis paper. And the introduction of the Hunan Province Huaxiang Railway Co.stevedoring company case, the main content of the study includes incomeconfirmation and accounting, cost accounting, business tax double taxation andpresents clear income confirmation and nuclear count, clear cost allocation, solvebusiness tax double taxation and Countermeasures to improve the quality ofaccounting personnel. At last, the problems and Countermeasures of logisticsenterprises in our country are summarized, and suggestions are given. Keywords: Logistics Enterprise Accounting, Enterprise development, Problemsand Countermeasures TOC \o 1-5 \h \z \o Current Document 1绪论 1 \o Current Document 1.1研究背景和意义 1 \o Current Document 1.2国内外研究现状 1 1国外研究现状 1 1.2.2国内研究现状 2 \o Current Document 1.3研究内容与框架 2 \o Current Document 2物流企业会计核算的概念 3 \o Current Document 2. 1物流企业的概念 3 \o Current Document 2. 2会计核算的概念 3 \o Current Document 2. 3物流企业会计核算的概念 3 \o Current Document 3国内物流企业会计核算的现状一一以湖南省华湘铁路装卸公司为例 3 \o Current Document 4国内物流企业会计核算中存在的问题 4 \o Current Document 4.1收入确认与核算的问题 5 \o Current Document 2成本核算的问题 5 \o Current Document 3物流企业营业税重复纳税的问题 6 \o Current Document 5完善我国物流企业会计核算的对策 6 \o Current Document 1明确企业收入确认与计量方法 6 \o Current Document 2明确企业成本费用分摊 7 \o Current Document 5. 3解决物流企业营业税重复纳税问