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问:信托投资公司等非银行金融机构证券部为何要参照执行《国营证券公司会计制度》?如何进行会计核算? 答:各类非金融性公司所属证券部要参照执行《国营证券公司会计制度》,这是根据国务院关于要求金融业分业管理的指示精神加以规定的。金融业分类很多,如银行、保险、信托、投资、证券、租赁以及财务等等,这些业务在核算上各有其特殊性,会计处理上很难融合到一起,其收入的范围、成本的计算、费用的分摊各不相
Q: Why trust and investment companies and other non-bank financial institutions, the Securities Department to refer to the implementation of “state securities company accounting system”? How to conduct accounting? A: All types of non-financial companies owned securities department to refer to the implementation of “state securities company accounting system” This is stipulated in accordance with the State Council’s directive on separate management of the financial industry. There are many types of financial industry, such as banking, insurance, trust, investment, securities, leasing and finance. Each of these businesses has its own particularity in accounting. It is difficult to integrate accounting treatment. The scope of revenue and the calculation of cost The cost of sharing each other