说 明1.出版单位在执行《企业会计制度》的同时,执行本办法。出版单位所属具有法人资格并独立核算的下属单位,在执行《企业会计制度》时,应执行相应的会计核算办法。2.出版单位内部单独核算、不具有法人资格的发行、期刊、印刷等机构,参照执行相应的会计核算办法,并在出版单位 Description 1. The publishing unit in the implementation of “corporate accounting system” at the same time, the implementation of these Measures. The subordinate units with the legal person status and independent accounting affiliated with the publishing unit shall implement the corresponding accounting measures when implementing the “enterprise accounting system”. 2. The publishing unit internal accounting, does not have the legal personality of the issuing, periodicals, printing and other institutions, with reference to the implementation of the corresponding accounting measures, and in the publishing unit