论文部分内容阅读
[本刊讯]根据国务院国发(1988)23号文,全国各地区先后变动了食糖、肉、蛋等几种主要副食品的销售价格,供货单位的供应价格也相应作了调整.为了确保国营企业的国家流动资金的完整和正常周转的需要,对上述商品的库存价值,根据财政部、中国人民银行(86)财商字第305号文的规定,应进行相应调整。为此,财政部、中国人民银行于1988年5月30日以(88)财商字第217号文发出了《关于副食品提价后国营企业商品库存升值的
According to the State Council’s State Development (1988) No. 23 document, the sales prices of several major non-staple food products such as sugar, meat, and eggs have been changed in various regions of the country, and the supplier’s supply prices have also been adjusted accordingly. To ensure the complete and normal turnover of state-owned enterprises’ liquidity, the inventory value of these commodities shall be adjusted accordingly in accordance with the requirements of the Ministry of Finance and the People’s Bank of China (86) Finance Word No. 305. To this end, the Ministry of Finance and the People’s Bank of China issued the “On the Appreciation of the Value of State-Owned Enterprises’ Inventories after the Price Increase of the Unhealthy Foods” on May 30, 1988 (88).