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1、第三届大交通财务与会计学术研讨会获奖论文（TheThirdSymposiumontrafficfinanceandaccounting）TheThirdConferenceontransportation,financeandaccounting,.Txt,I'manangel.Ican'tgobacktoheavenbecauseofweight.Pretendtobesomeoneelse,Ihavetopretendtobeexperienced.SheislikehangingQQ,coaxingherfor2
2、hourseveryday,andsoonshewillbeabletocatchthesun.TheThirdSymposiumontrafficfinanceandaccountingThoughtsontheaccountingproblemsofshippingrepairofshippingenterprisesThe1Shanling(Shanghai,200135)[Abstract]becausethetransportshiprepairdegreeisdifferent,andthegainandi
3、mprovementofrepairoftenoccursinfixedassets,theshippingshiprepairaccountingbecomescomplicated,intheoryandinpracticetherearealotofcontroversy.Thispaperfirstanalyzestheaccountingproblemsofshippingenterprisesandtheshiprepair,andthenanalyzesthetransportshiprepairship
4、pingenterprisesinourcountryaccountingstandardsevolutionandtheexistingnormsandproblems,onthebasisofshipping,shiprepairshouldadopttheaccountingtreatmentmethodsputforwardsomeideas.Transport,ship,repair,accountingTransportshipshavehighcostandlongservicelife.Theywill
5、berepairedindifferentdegreesduringtheprocessofuse.Withtherepair,theywillbeadded,improvedandimproved.Asthetransportationshippingenterprisesmainlyinfixedassets,therepaircostsincurredbyalargeproportionoftheoperatingcosts,determinethemeasurementandaccountingofassetr
6、eturnsontheshippingcompanieshaveadirectimpact.ShiprepaircoststotheaccountingtreatmentofaccountingstandardsinChinaandthechangeofenterprisepracticeseveraltimes,intheoryandpracticetherearestillalotofcontroversy,wehavetostudytoseekscientificandreasonableaccountingme
7、thods.I.repairandaccountingtreatmentoftransportshipsInordertomaintainthenormaltechnicalconditionandoperationefficiencyofthetransportshipandensureitsnormalservicelife,theshippingenterprisemustmakeregularmaintenanceandscheduledoverhaulworkforthecarryingvessel.Tran
8、sportshipmaintenanceandgeneralmaintenanceoffixedassetsinthesameplaceis,inordertoensurethenormalperformanceandnormallife,shippingenterprisesaccordingtothegeneralpracti
