一、问题的提出在我国交通运输业会计实务中,将海运船舶、民航飞机等大型交通运输工具以及成套装卸机械、库场设施作为单一的固定资产来进行计价,并在预计的综合使用寿命内进行折旧。但是,海运船舶、民航飞机等大型交通运输工具以及成套装卸机械、库场设施等组成部件较多,例如海运船舶可以分为船体、船体舾装设备、船舶管系、船舶动力装置、船 First, the issue raised In China’s transportation industry accounting practice, the shipping, civil aircraft and other large transport vehicles and complete set of handling machinery, library facilities as a single fixed asset pricing, and within the estimated life of the integrated Depreciation. However, large transport vehicles such as sea-going ships and civil aircraft, as well as complete sets of loading and unloading machinery and warehouse facilities, have more components. For example, marine vessels can be divided into hull, hull outfitting equipment, ship piping, marine power plant, ship