北京市糖业烟酒公司,是经营糖、烟、酒、茶、罐头、奶制品业务的批发公司。所属基层单位有批发部八个,县公司十个、仓库六个和茶叶加工厂、儿童食品厂、烟丝厂、冰棍厂、冷饮厂、汽车队、修缮队各一个,连同公司本部共有独立经济核算单位三十二个。这些单位都单独设立了会计机构和专职的会计人员负责会计核算工作。他们根据企业的经济活动, Beijing Sugar Tobacco and Alcohol Company, is engaged in sugar, tobacco, wine, tea, canned food, dairy products business of the wholesale company. The grassroots units under the headquarter include eight wholesalers, ten county companies, six warehouses and one tea processing factory, a children’s food factory, a tobacco factory, a popsicle factory, a cold drinks factory, a motorcade and a repair team. Each of them has a separate economic account Thirty-two units. These units have set up a separate accounting firm and full-time accounting staff responsible for accounting. They are based on the economic activities of enterprises,