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国营工业企业实行利改税后,会计科目和帐目处理有了较大的变动,财政部就此作了详细规定。为了帮助青年同志熟悉新的规定,我们把利润分配的计算次序和转帐关系画成了图表,供使用参考。
After the state-owned industrial enterprises implemented the profit-tax reform, the accounting subjects and accounts have been greatly changed. The Ministry of Finance made detailed provisions in this regard. To help young gays familiar with the new rules, we charted the order of calculation of profit distribution and the relationship of transfer as a reference for use.