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按财政部1989年新颁的《国营工业企业会计制度》,专用基金科目下设更新改造基金,大修理基金、生产发展基金、斯产品试制基金、后备基金、职工福利基金、职工奖励基金、风险保证金等8个明细科目。有其他专用基金的企业,还可增设企业基金、育林基金、住房周转基金等明细科目。新制度还规定,留给企业的利润,要分为生产发展基金、新产品试制基金、后备基金、职工福利基金和职工奖励基金等5项。而应由企业留利负担的支出中,包括各项赔偿金、违约金、滞纳金、罚息和罚款等。企业应交的能源交通重点建设基金和预算调节基金,
According to the “State-owned Industrial Enterprise Accounting System” newly issued by the Ministry of Finance in 1989, special fund subjects under the renovation and transformation fund, overhaul fund, production development fund, Sri Lankan product trial fund, reserve fund, employee welfare fund, employee reward fund, risk Deposits and other 8 detailed subjects. Enterprises with other special funds may also add detailed items such as enterprise funds, afforestation funds, and housing revolving funds. The new system also stipulates that the profits left to enterprises must be divided into five items, namely the Production Development Fund, the New Product Trial Fund, the Reserve Fund, the Staff Welfare Fund, and the Staff Award Fund. The expenses that should be paid by the company’s profit, including compensation, penalties, late fees, penalties and fines. Energy transfer key construction funds and budget adjustment funds that enterprises should pay,