| Shipping enterprise in order to adapt to different goods and different trade to transportation needs, and at the same time, in order to properly use the ship transport capacity, in order to get the best operating economic benefits, in addition to use own ship operating transport business, but also actively carry out charter business. Chartering business is the premise and concrete way to the non-term charter. It as one of the ways to regulate the operator of a common interest, and also early rise in the international shipping market to become one of the main business of the enterprise. At present, voyage charter, time charter, demise charter are the familiar affreightment businesses in the international shipping market. The paper is defining them into two types:hire-transportation and property leasing. Demise charter and finance lease are the property leasing. This paper will discusses those four affreightment businesses’ concepts and characteristics.With the accounting standards for enterprises of the promulgation and implementation, how in the new criterion common accounting standard, combined with the characteristics of shipping enterprise transportation business, make suitable for shipping enterprise accounting standard, shipping enterprise accounting is an important subject. This paper mainly based on the international shipping practice to Dandong Shipping Group at present the main time charter business accounting practice in the analysis of the foundation, by the group time charter business contracts for instance, systematically put forward shipping enterprise charter business accounting methods, and through the simple case of that the proposed method is reasonable and operability analysis interpretation.In this paper, we study the main problem is the Dandong shipping group charter business theories and methods for financial decision-making. This part combined with Dandong shipping group business detailed analysis of the time charter business financial decision, and set a model. |
PDF Full Text Request