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2004年度财务报告的编制工作已经开始,企业在编制2004年度财务报告时应当关注以下会计问题。发行股票手续费或佣金等发行费用的会计处理财政部《关于执行企业会计制度和相关计准则有关问题解答(四)》(财会[2004]3号,以下简称“问题解答四”),已就发行股票手续费或佣金等发行费?
The preparation of the 2004 annual financial report has begun. Enterprises should pay attention to the following accounting issues in the preparation of the 2004 annual financial report. Issuance of stock fees or commissions and other issues of accounting fees issued by the Ministry of Finance, “on the implementation of the accounting system and related accounting standards of the relevant questions (4)” (Finance [2004] No. 3, hereinafter referred to as “Question 4”), Issue fees such as stock fees or commissions distribution fees?