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市财政局于1992年7月28日以沪财会(1992)72号文件转发了《股份制试点企业会计制度》,并结合本市具体情况作如下补充: 1.本制度适用于所有经批准设立的股份制试点企业,包括经批准可享受中外合资经营企业优惠遇待的股份制企业。 2.凡1992年起新设立的企业应从领取股份制企业的营业执照的当月起,执行本制度。1991年底以前设立的股份制企业从1992年1月1日起执行本制度。 3.原国营企业在年度中间改组为股份制企业的,应在执行本制度前,先同财政监交机关进行清算,并清理结束原帐簿,然后按照本制度开设新帐簿,在改组当年的年终,按国营和股份制两段分别编报会计决算报告。
The Municipal Bureau of Finance, on July 28, 1992, forwarded the Accounting System for Joint-stock Pilot Enterprises with the document of Shanghai Accounting Association (1992) No. 72 and added the following to the specific circumstances of the Municipality: 1. The system is applicable to all approved establishments Joint-stock pilot enterprises, including the joint-stock enterprises that have been approved to enjoy the preferential treatment of Sino-foreign joint ventures. 2. Where a newly established enterprise started in 1992, it shall implement this system from the month when it has obtained the business license of the joint-stock enterprise. The joint-stock enterprises established before the end of 1991 shall carry out this system from January 1, 1992. 3. Former state-owned enterprises reorganized into joint-stock enterprises in the middle of the year should, before implementing this system, liquidate with the financial supervisory authority and liquidate and close the original book and then set up a new account in accordance with this system. In the current year of reorganization Year-end, according to state-owned and shareholding system, two sections were prepared accounting report.