一、总说明 (一)为了贯彻执行《企业会计准则》,规范交通运输企业的会计核算,待制定本制度。 (二)本制度适用于设在中华人民共和国境内的所有交通运输企业,包括从事远洋、沿海、内河、公路运输企业,海河港口,仓储企业,外轮代理企业,以及城市公共汽(电)车、出租汽车、轮渡、地铁 I. General instructions (1) In order to implement the “Accounting Standards for Business Enterprises” and regulate the accounting of transportation enterprises, it is necessary to formulate this system. (b) The system is applicable to all transport enterprises located in the territory of the People’s Republic of China, including enterprises engaged in ocean-going, coastal, inland-river, road transport, Haihe port, warehousing companies, foreign-wife agencies, and urban public steam (electric) vehicles, Taxi, ferry, subway