论文部分内容阅读
企业的年度会计决算是企业全年生产经营情况和财务成果的总结,也是财政、税务、审计、银行进行监督的必要资料.因此尽快报出全年决算以满足各方面的需要,是新形势对财会工作提出的新要求.我省交通厅1984年度会计决算基本上做到2月上旬报省,比交通部规定的时间提前一个多月,取得了一定成绩.现将主要作法简介如下: 一、做好编报的准备工作.1984年度会计决算编审工作,上级布置较晚,加上第一、第二步利改税工作交叉进行,会计科目有新增、修改、取消等情况,《国营企业成本管理条例》颁发后处理方法也有变更,因而给报表的编制带来了复杂性.为此我们召开了年度决算会议,在吃透文件精神,并以
The annual accounting final accounts of the enterprises are the summary of the annual production and business operations and the financial results of the enterprises, as well as the necessary information for the supervision of the finance, taxation, auditing and the banks. Therefore, reporting the annual accounts as soon as possible to meet the needs of all quarters is a new trend. The new requirements of the accounting work.Our Provincial Department of Communications 1984 annual accounting basically done in early February to the province, more than a month ahead of the time prescribed by the Ministry of Communications, and achieved some results.The main practices are as follows: First, Preparation for the preparation of the compilation 1984 annual accounting final review work, the higher level layout later, plus the first and second step profits and taxes work cross, accounting subjects have new, modified, canceled, etc., “state-owned enterprises Cost Management Ordinance ”after the issuance of methods have also been changed, and thus the complexity of the preparation of the report. To this end, we held an annual final meeting, thoroughly understand the spirit of the document, and to