论文部分内容阅读
读了贵刊九一年第二期31页刊登的《对贴用印花税票的两个小建议》一文后,对加强印花税票的管理和帐务处理深有启发和得益。但文中介绍所作会计分录使用“有价证券”会计科目则有所不妥。按照财政部1989年4月21日颁布的(89)财会字第19号文“关于修改重印《国营工业企业会计制度——会计科目和会计报表》的通知”中,对“204有价证券”会计科目的使用说明为:
After reading the article entitled “Two Tips on Stamp Stamping with Stamps” published on page 31 of the second issue of the National Compilation Yearbook 1991, we are deeply inspired and benefited from strengthening the management and accounting of stamp duty stamps. However, it is not appropriate to introduce the accounting entries “securities” used in the accounting entries presented in the text. In accordance with the Notice on Amending and Reprinting the Accounting System for State-owned Industrial Enterprises - Accounting Liabilities and Financial Statements issued by the Ministry of Finance (89) Accounting Association No. 19 issued on April 21, 1989, the “204 Securities” Accounting instructions for the use of: