汽车运输企业是对外提供运输劳务的。每辆汽车独立地完成一项作业,可以单独地划分它的收入和耗费,也可以象工业企业那样组织成本核算,计算每一辆汽车营运活动的经济效果。单车核算,与工业产品成本核算方法相似。所不同的是,运输成本的形成过程,与对外提供劳务是在同一时间进行。所以在核算程 Car transport enterprises to provide transport services abroad. Each car performs an assignment independently, dividing its revenue and expenses separately, or as an industrial organization to organize costing to calculate the economic impact of each vehicle’s operations. Bicycle accounting, and industrial products cost accounting methods similar. The difference is that the formation of transport costs, and provide labor services is carried out at the same time. So in the accounting process