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一、工业企业的产成品资金(含发出商品),凡一九九○年度全年比上年压短占用达到20％以上的,经同级财政部门审核认定,可按国家规定的银行流动资金贷款利率计算利息节约额,按20％的比例提取奖金,在“企业管理费——利息支出”项目列支。压缩产成品资金未达到20％,不得提取奖金。二、企业因降价推销积压产品而完不成承包上交任务的,经主管部门和财政部门审查批准,当年可作为“专项应交款”挂帐,结转下年度补交。凡完不成承包上交任务的企业,人平留利额不应超过200元,超过部分,应上交承包任务。三、在一九九○年内,对目前市场上积压的高档耐用消费品和纺织品,实行单项推销奖。为防止不同地区、不同行业之间互相攀比,全省单项推销奖的提
1. The funds for finished products of industrial enterprises (including issued commodities), which have been occupied by more than 20% of the short-term pressures of the previous year for the whole year of 1990, have been verified by the financial department at the same level, and may be subject to the bank’s liquidity requirements as prescribed by the state. The loan interest rate is calculated as interest savings, and the bonus is withdrawn at a rate of 20%, which is accounted for in the “Enterprise Management Fees - Interest Expenditure” item. The funds for compressed finished products have not reached 20%, and no bonus can be withdrawn. 2. If an enterprise fails to turn in the contract due to price reduction and promotes the backlog of products, it may be regarded as a “special item shall be paid” in the year for review and approval by the competent department and the financial department, and will be repaid in the next year. Those enterprises that cannot complete the task of contracting and handing in the contract shall not exceed RMB 200, and if they exceed the portion, they shall submit the task of contracting. 3. In 1990, a single sales promotion award was made for high-end, durable consumer goods and textiles that are currently on the market. In order to prevent competition between different regions and different industries, the province’s individual sales promotion award