國際貨運(yùn)代理收入確認(rèn)與計量的研究.pdf

1、上海交通大學(xué) MPAcc 學(xué)位論文 國際貨運(yùn)代理收入確認(rèn)與計量的研究 國際貨運(yùn)代理收入確認(rèn)與計量的研究 THE RESEARCH OF RECOGNITION AND MEASUREMENT OF FREIGHT FORWARDING REVENUE 學(xué) 校 ： 上 海 交 通 大 學(xué) 學(xué) 院 ： 安 泰 經(jīng) 濟(jì) 與 管 理 學(xué) 院 專

2、 業(yè) ： 會 計 碩 士 （ MPAcc） 作 者 ： 王 靖 導(dǎo) 師 ： 王 惠 學(xué) 號 ： 1091202151 班 級 ： Z0912023 答 辯 日 期 ： 2011 年 5 月 29 日 上海交通大學(xué) MPAcc 學(xué)位論文 國際貨運(yùn)代理收入確認(rèn)與計量的研究 THE RESEARCH OF RECOGNITI

3、ON AND MEASUREMENT OF FREIGHT FORWARDING REVENUE ABSTRACT Today in China, the logistics industry is gradually grown into an important driving force to promote economic development and pillar industry, and freight forwa

4、rding is one of the logistics industry. A large number of freight forwarders has been transformed into NVOCC, whose services provided more diverse, comprehensive and global. In this case, how to implement the accounting

5、standards, how to recognize and measure the revenue of freight forwarding business properly, is an issue of accounting. However, the practices of revenue recognition of many Chinese freight forwarders were not fully comp

6、liance with accounting standards. Therefore, this dissertation will conduct research in recognition and measurement of freight forwarding revenue for the forwarders, and analyze the problems in existence. Firstly, this t

7、hesis will describe the existing traditional theory of revenue recognition and measurement, probe the recognition of revenue under the accrual basis, realization principle and matching principle. Secondly, the article wi