一、船代企业会计核算的一般模式如本行业其他大多数企业一样,我公司的会计核算方法也是按照总公司的规范来执行的。我公司是以一条船、挂靠港口一次在港时间所发生的所有费用为核算对象,即所谓的“单船单航次”核算模式。在预收账款科目下按委托方(客户)名称设立明细户,由于委 First, the general model of ship behalf of corporate accounting, as most other businesses in this industry, my company’s accounting method is also implemented in accordance with the norms of the parent company. My company is based on a ship, anchored in the port once all the costs incurred in Hong Kong as the accounting object, the so-called “single-vessel single voyage” accounting mode. Accounts receivable in advance by the client (client) set up a detailed account, due to the Commission