最近,财政部以(86)财商字第283号文发出《关于编审外贸企业一九八六年度会计决算的通知》,内容如下: 编制外贸企业年度会计决算,是外贸企业会计工作的重要环节之一,应坚持真实性、准确性、及时性等原则.为了做好外贸企业一九八六年度会计决算的编审工作,现就有关问题通知如下: 一、加强组织领导,抓紧决算编审工作. 外贸企业年度会计决算是企业各项经济活动的综合反映,是国家财政决算的组成部分,也是研究、制定我国 Recently, the Ministry of Finance (86) Caiyouzi No. 283 issued the Circular on Compiling the Accounting Final Accounts of Foreign Trade Enterprises for 1986, which reads as follows: The preparation of the annual accounting final accounts of foreign trade enterprises is an important part of the accounting work of foreign trade enterprises One should adhere to the principles of authenticity, accuracy and timeliness, etc. In order to do a good job in the compilation and examination of the accounting final accounts of foreign trade enterprises for the year 1986, we hereby notify you of the relevant issues as follows: I. Strengthening organization and leadership and paying close attention to the compilation and examination of final accounts. The annual accounting final accounts of foreign trade enterprises are the comprehensive reflection of the various economic activities of enterprises and are an integral part of the state financial accounts. They are also the research and formulation of China’s