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ndards of residents. Environmental cost accounting is to keep the ecological balance, optimizing ecological environment and so on as the key object, feedback and control guide enterprises through certain social economic activities to protect resources, to ensure the implementation of the strategy of sustainable development and the needs of the development of ecological economy.

Apple can be a supplier ofsuzhouscience and technology co., LTD., a subsidiary of curzon technology is the victim of enterprises lack of consciousness of environmental protection, it is due to a green storm swept across the entire apple industry chain.Phoenix, three kilometers away from curzon factory area, residents reported that, curzon company make a lot of acrid odor. After the field tests revealed by the relevant department, the methane total hydrocarbon and stink index is higher than the national standard. On October 15, curzon technology (suzhou) co., LTD. Has been ordered to halt production,suzhouindustrial park, environmental protection bureau 1600 CNC machine equipment labeled seals.

Related people insuzhouindustrial park management committee noted that curzon technology with apple products, expanding production capacity, lead to over load operation of environmental protection treatment facilities. Companies have to bear the social responsibility, environmental protection is an important part among them, curzon technology must face the problem to adjust, otherwise it will is the key to the imbalance of the interests among enterprise kingdom. May need more efforts to solve this problem. It is thought that the local government in investment promotion, supervision should be more concerned about.

3 enterprise environment cost accounting

3.1 enterprise environment cost confirmation

First of all is the matters of environmental cost is of authenticity and have happened. The key is to see whether the expenditure related to environment, and change the item of expenditure can lead to the increase of enterprise's assets and liabilities, eventually lead to a drop in the owner's equity.

Followed by the amount of environmental costs can be reasonable metering or reasonable estimates. In many large enterprises and the environment related expenses, such as the environment administration fee, fines and other monetary spending, spending on these dominant part can be measured and reliable. And consumed in the production of resources or pollution cannot be restored after the resources (such as air pollution, but under the current level of accounting cannot be measured by money.

Furthermore is confirm the way of environment cost, should be divided into the capitalization and cost. ISAR thinks, if accord with the standard of confirmation of the assets, as the environmental costs should be capitalized, then during the current and future periods benefited amortize; Otherwise, shall be recorded into the profits and losses. If the environmental costs and the economic interests of the enterprise in the future will be made in the following way has a direct or indirect contact, or earnings period is more than 5 years, and can form a tangible or intangible assets expenditure shall be capitalized.本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。