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国营商业企业决算的编审工作是整个国家财政决算工作的重要组成部分。为了保证决算编审质量,核实盈亏,现根据上级有关文件精神和我市情况,将部分有关政策规定整理如下: 一、成本(费用) 1.国营商业企业商品批发销售核算办法改进后,对去年10月份以前发生到今年8月底尚未收回的批发销货款,从今年9月份起,其占用流动资金货款所支付的利息不得列入商品流通费,应在企业留利中支付。
The compilation and examination of the final accounts of state-owned commercial enterprises is an important part of the overall financial final accounts of the country. In order to ensure the quality of the final examination, verify the profit and loss, according to the spirit of the higher authorities and the situation in our city, some of the relevant policies and regulations are as follows: First, the cost (cost) 1. State-owned commercial enterprises after the improvement of wholesale accounting methods, From January of this year, the wholesale purchase price that has not been recovered until the end of August this year shall start from the beginning of September this year, and the interest paid on the purchase of the current capital goods shall not be included in the commodity circulation expenses but shall be paid in the enterprise’s profit retention.