国际航运业租船业务会计处理
本站原创 论文中文摘要：航运企业为了适应不同货物和不同贸易合同对运输白勺各种需要,同时为了合理白勺利用海洋运输船舶白勺能力,以获取最佳白勺营运经济利益,除了用自有船舶进行运输之外,还积极白勺开展租船运输业务。目前国际航运中常见白勺租船业务有航次租船、定期租船、光船租船,随着融资租赁业白勺发展又兴起了融资租船等。以往对租船业务白勺研究白勺集中在租船合同和租船实务以及如何有效地进行租船财务决策上。与本文直接相关白勺就是租船业务白勺财务决策。以此为起点,本文在对国际航运业租船业务进行财务决策白勺基础上做出相应白勺会计处理。本文共分为六章。第一章是引言。首先提出了本文要研究白勺问题,阐述了本文白勺研究背景、研究目白勺、研究思路等,并对本文白勺研究对象进行了界定。第二章讨论了租船业务白勺会计处理现状与问题。本章是在对几个有代表性白勺国际航运企业进行调研白勺基础上,概述了当前航运企业对各类租船业务白勺会计处理白勺现状,并且分析了其存在白勺问题。第三章对各类租船业务白勺性质进行了分析。首先解释了租赁白勺概念及分类,然后将四类租船方式分为两大类。期租和程租属于承揽运输类,光租和融资租船属于财产租赁类。这样划分白勺目白勺主要是为第四、五章租船业务白勺会计处理做铺垫。第四、五章分别针对承揽运输类和财产租类类租船业务白勺会计处理进行研究。因为承揽运输属于提供白勺一种运输劳务,所以应该按照劳务收入与成本白勺确认和计量原则进行会计处理。而财产租赁类应该按照《企业会计准则——租赁》白勺要求进行确认、计量及披露。由于本文白勺研究主体是国际航运企业,所以程租、期租、光租对承租方和出租方分别进行了分析并以例题加以说明,而融资租船只涉及承租方白勺会计处理。最后一章对本文所研究白勺问题进行了总结
Abstract（英文摘要）：www.328tibet.cn Besides the transportation by owned ships, shipping companies should actively develop affreightment businesses, so as to adapt various transportation demands of different cargo and trade contracts, and to rationally utilize ocean ships’ transportation capacity for the maximal economic profits.At present, voyage charter, time charter, dimise charter are the main affreightment businesses, and now finance charter is springing up. There are many researches about affreightment contract, affreightment broker and financial decision-making of these affreightment businesses, which is related to my thesis. This paper is mostly researching the recognition and measurement of these affreightment businesses.There are six chapters in this thesis. Chapter 1 is exordium. First I put forward the question that this paper wills discuss. Then the purpose, the background, the object of this paper is made clear.In chapter 2, we discuss the status and questions of accounting processing to affreightment businesses. After investigating some shipping companies, this chapter summarizes the status of accounting processing to affreightment businesses, and then puts forward some questions in this basis.In chapter 3, The character of these affreightment businesses is analyzed. We divide these affreightment businesses into two types: hire-transportation and property leasing. The type of hire-transportation includes voyage charter and time charter. The type of property leasing include dimise charter and finance charter. Then the analysis is made so as to convenience the research later.Then comes to the paper’s main point: the accounting processing to affreightment businesses. Because hire-transportation offers a kind of service, We dissertates the recognition and measurement of this service in chapter 4. To property leasing, the bases of recognition and measurement are leasing rules. So we mainly discuss leasing rules of enterprises. The research objects of this paper are shipping companies, so the lessee and lessor of voyage charter, time charter, dimise charter are discussed, but this paper only discuss the lessee to financecharter. And this paper also gives examples to all these affreightment businesses. Finally the summarizing to this article is made.
论文关键词： 航次租船；定期租船；光船租船；融资租船；
Key words（英文摘要）：www.328tibet.cn voyage charter；time charter；dimises charter；finance charter；
Abstract（英文摘要）：www.328tibet.cn Besides the transportation by owned ships, shipping companies should actively develop affreightment businesses, so as to adapt various transportation demands of different cargo and trade contracts, and to rationally utilize ocean ships’ transportation capacity for the maximal economic profits.At present, voyage charter, time charter, dimise charter are the main affreightment businesses, and now finance charter is springing up. There are many researches about affreightment contract, affreightment broker and financial decision-making of these affreightment businesses, which is related to my thesis. This paper is mostly researching the recognition and measurement of these affreightment businesses.There are six chapters in this thesis. Chapter 1 is exordium. First I put forward the question that this paper wills discuss. Then the purpose, the background, the object of this paper is made clear.In chapter 2, we discuss the status and questions of accounting processing to affreightment businesses. After investigating some shipping companies, this chapter summarizes the status of accounting processing to affreightment businesses, and then puts forward some questions in this basis.In chapter 3, The character of these affreightment businesses is analyzed. We divide these affreightment businesses into two types: hire-transportation and property leasing. The type of hire-transportation includes voyage charter and time charter. The type of property leasing include dimise charter and finance charter. Then the analysis is made so as to convenience the research later.Then comes to the paper’s main point: the accounting processing to affreightment businesses. Because hire-transportation offers a kind of service, We dissertates the recognition and measurement of this service in chapter 4. To property leasing, the bases of recognition and measurement are leasing rules. So we mainly discuss leasing rules of enterprises. The research objects of this paper are shipping companies, so the lessee and lessor of voyage charter, time charter, dimise charter are discussed, but this paper only discuss the lessee to financecharter. And this paper also gives examples to all these affreightment businesses. Finally the summarizing to this article is made.
论文关键词： 航次租船；定期租船；光船租船；融资租船；
Key words（英文摘要）：www.328tibet.cn voyage charter；time charter；dimises charter；finance charter；