|Table of Contents|

Rules of accounting calculation in highway operation(PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2007年03期
Page:
26-30
Research Field:
交通运输经济与管理
Publishing date:
2007-09-20

Info

Title:
Rules of accounting calculation in highway operation
Author(s):
FENG Fang1;  WANG Man-liang2
1. School of Economics and Management, Changan University, Xian 710064, Shaanxi, China; 2. Asset Management Department, Shaanxi College of Communication Technology, Xian 710021, Shaanxi, China
Keywords:
highway transport economy;  administration of industry and commerce;  accounting;  highway operation;  rules of accounting calculation;  capital maintenance;  sustainable operation
PACS:
F540
DOI:
-
Abstract:
The current accounting system cannot meet the needs of special transactions in the development of highway tolling operation. So there is a need to analyze such accounting issues as the asset maintenance, sustainable operation, provision for impairment of assets, provision for depreciation or amortization of highway assets, and highway operation costs and expenses. The basic idea given by the conclusion is that the new accounting framework should be established, which includes the accounting range, the recognition of fixed assets and revenues, the addition of new accounts, the adjustment of the original accounts and the preparation of accounting reports.

References:

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Memo

Memo:
-
Last Update: 2007-09-20