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一、总则 (一)本条例规定一切联合公司、企业和组织(预算部门和机关除外)、管理总局和其他经济管理机关,以及各部和各主管部门的会计报表和资产负债表的编制程序。在集体农庄中如何实施本条例,则由全苏集体农庄委员会在征得苏联中央统计局同意后确定之。预算部门和机关的会计报表和资产负债表编制程序由苏联财政部规定。 (二)生产联合公司以及实行经济核算制的、拥有独立资产负债表和法人地位的企业和组织的会计核算必须采用复式记帐法,并且编制月份、季度和年度的会计报表以及资产负债表。
I. General (I) This Regulation stipulates procedures for the preparation of accounting reports and balance sheets of all joint companies, enterprises and organizations (excluding budget departments and agencies), the General Administration of Administration and other economic management agencies, and ministries and administrations. How this Regulation is implemented in a collective farm is determined by the Quanzhou Collective Farms Committee with the consent of the Central Bureau of Statistics of the Soviet Union. The accounting statements and balance sheet preparation procedures of the budget departments and agencies are stipulated by the Soviet Ministry of Finance. (II) The accounting of the production joint companies and enterprises and organizations that have an independent balance sheet and legal person status that adopts an economic accounting system must adopt a double-entry accounting method and prepare monthly, quarterly and annual accounting statements and balance sheets.