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所在平台: Udemy |
课程主页: https://www.udemy.com/course/voyage-account/
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课程名称：航行账户 课程概述：本课程旨在介绍航行账户的相关概念与重要术语，包括航行的定义（外航、内航及返航）、船舶、航行周期、港口日、货物、船体以及航行账户等内容。此外，课程将详细探讨航行账户的借方和贷方项目，帮助学员理解航行账户的构成及影响因素。 1. 航行账户的借方项目包括： - 开始库存 - 燃料费用 - 港口费用 - 港务工资 - 装卸费 - 折旧 - 保险费 - 邮资 - 固定费用 - 地址佣金 - 经理佣金 - 装船费用 - 消耗的储备品 - 净利润 2. 航行账户的贷方项目包括： - 运费 - 原装费 - 票价收入 - 酒吧销售 - 餐厅收入 - 结束库存 - 净亏损 航行的分类包括： - 完整航行账户：允许在计算净利润之前/之后支付佣金 - 不完整航行账户 航行账户简介：参与通过海路运输货物的航运公司，会根据复式记账系统准备账簿，并在年末编制利润及损失账户和资产负债表。此外，它们还会为特定航行的利润或损失准备单独的航行账户，航行账户类似于普通的利润和损失账户，通常由拥有多艘船舶的航运公司编制。航行是指船舶从一个港口运送货物和乘客到另一个港口的过程，分为外航和内航两种类型。 总之，该课程提供了对航行账户的全面理解，适合航运公司从业人员及相关财经人员学习。
Introduction to Voyage Account Meaning of Voyage AccountImportant Terms Relating to Voyage Account1. Voyage: Outward Journey, Inward Journey or Return Journey2. Ship3. Period of Voyage4. Port Day5. Cargo6. Hull7. Voyage AccountItems of Debit Side of Voyage Account1. Opening Stock2. Bunker Cost3. Port Charges4. Harbor Wages5. Stevedoring Charges6. Depreciation7. Insurance8. Postage9. Standing Charges10. Address Commission11. Manager Commission12. Lighterage Charges13. Stores Consumed14. Net ProfitItems of Credit Side of Voyage Account1. Freight2. Primage3. Passage Money4. Bar sales5. Saloon Income6. Closing Stock7. Net LossClassification of Voyage1. Complete Voyage AccountCommission Allowed on the Net Profit before/after charging such commissionIncomplete Voyage AccountIntroduction of Voyage Account: Shipping companies involved in transporting goods from one place to another through sea route. Prepare their account books on the basis of double entry system and at the end of the year prepare profit and loss account and balance sheet like any other company. Along with that they also prepare separate account for calculation of profit or loss on specific voyage which is called voyage account. Voyage account is similar to normal P/L account. Voyage account are usually prepared by those shipping companies which have more than one shipTravelling of ship with goods and passenger from one port to another is known as Voyage. Voyage are of two types:When a ship goes from one port to another or from one country's port to another country's port that journey is known as outward journey. For example, Voyage from Bombay port to Kolkata port, Voyage from Mumbai port to London Port.When a ship returns with goods or passenger or both back to its port the journey is said to be inward journey. For example, reaching of the ship to London port and then returning to Mumbai port with goods is known as inward journey.
