水运企业为社会提供的不是具有实物形态的产品,而是一种“位移”产品,即货物和旅客在空间位置上的移动。其生产经营的特点,决定了会计在资产构成、资金运作、成本费用构成、收入和成本核算等方面也具有显著特点,其中对收入和成本的确认、配比一直是个复杂问题。水运企业会计工作必须运用相应的会计理论和方法,对企业所发生的营运收入进行确认、计量和报告,以满足会计信息使用者决策的需要。 Instead of having a physical form of product, a water transport company provides society with a “displacement” product, the movement of goods and passengers in space. The characteristics of its production and management determine that accounting also has notable features in terms of asset composition, capital operation, cost and expense composition, income and cost accounting, among which recognition and matching of revenue and cost have always been a complex issue. The accounting of water transport enterprises must use the corresponding accounting theory and methods to confirm, measure and report on the operating income of the enterprises in order to meet the needs of users of accounting information.