我们在审查企业决算时,发现很多企业对国家订价物资在调价时发生的差额未按规定增减国拨资金。有的将调高的差价作为企业的自有流动基金列帐,有的作为增加利润,有的作为应付款或营业外收入列帐,有的根本没有调价,有的作为基建投资了。以上种种都是由于没有按照财政部制订的“国营工业会计制度”第403号科目流动基金的帐务处 When we reviewed the final accounts of enterprises, we found that many enterprises did not increase or decrease their national allocation funds according to regulations when the price difference occurred during the price adjustment process. Some of the increased price differentials are accounted for as corporate self-owned mobile funds, some as profits, some as accounts payable or non-operating income, and some have no price adjustment at all, and some have been invested as infrastructure. All these are due to the fact that there is no accounting office of the “State-owned Industrial Accounting System” No. 403 subject liquidity fund established in accordance with the Ministry of Finance.