各级商业行政部门、企业主管单位和所属企业,定期编制会计报表或汇总所属单位的会计报表后。制表人必须将报表编制情况,单位和表种是否齐全,报表中存在的问题,报告期的资金运用和经营状况以及其他需要说明的问题,形成文字加以说明,编制“会计报表编制说明书”,随同报表盖章封册,报送有关部门。现根据我们的工作实践,将说明书的基本内容和要求简述于下: 一、隶属关系方面的情况。对在报告期内机构变动引起的资金财产的交接变化,核算单位个数的增减,隶属关系的调整,业务分工、经营范围的变化,汇总 The commercial administrative departments, enterprise management units and their subsidiaries at all levels regularly prepare accounting statements or summarize the accounting statements of their respective units. The tabulator must formulate statements, the completeness of the units and types, the problems in the statements, the use of funds in the report period and the operating conditions, and other issues that need to be explained, form a written statement, and prepare a “preparation statement for accounting statements.” With the report stamped and sealed, report to the relevant departments. According to our work practice, the basic content and requirements of the specification are briefly described below: I. Subordinate relations. Changes in the transfer of capital assets caused by institutional changes during the reporting period, increase and decrease in the number of accounting units, adjustment of affiliation relationships, changes in business division of work, business scope, summary