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本刊讯:1988年6月29日财政部以(88)财会字第48号文件发出了《关于实行承包经营责任制的国营工业企业提取技术开发费有关会计处理问题的规定》的通知。规定内容如下: 根据财政部(88)财工字第218号《关于实行承包经营责任制的国营工业企业提取技术开发费的通知》的规定,现将实行承包经营责任制的国营工业企业提取技术开发费有关会计处理问题规定如下: 一、企业在“销售——产品销售”(或自销产品销售.下同)科目下,增设“技术开发费”明细科目.核算企业按规定提取的技术开发费。
Benxi hearing: June 29, 1988 the Ministry of Finance (88) Accounting word 48 document issued “on the implementation of the contract responsibility system of state-owned industrial enterprises to extract technology development costs related to accounting issues” notice. The provisions are as follows: According to the provisions of the Ministry of Finance (88) Cai Gong Zi No.218 “on the implementation of contract management responsibility system for state-owned industrial enterprises to extract technology development costs,” the current implementation of contract management responsibility system for state-owned industrial extraction technology Development costs related to accounting issues are as follows: First, enterprises in the “sales - product sales” (or sales of products sold below the same) subjects, the addition of “technology development costs ” details of the subjects. Extraction of technology development costs.