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为做好2004年企业财务决算报表编制工作,根据企业反映的有关问题,现将《2004年企业财务决算报表有关问题解答》印发你们,请遵照执行。在财务决算报表编制过程中,如发现问题,请及时反映。国务院国有资产监督管理委员会二○○五年一月二十日2004年企业财务决算报表有关问题解答一、关于清产核资确认的资产损失在2004年企业财务决算报表中如何填列的问题(一)按原制度清查出的资产(负债)净损失的填列国资委确认的按原制度清查出的资产(负债)净损失,应当调整资产负债表(企财01表)相关科目的年初数;对于按原制度清查出的资
In order to do a good job in compiling the financial statements of enterprises in 2004, according to the relevant issues reflected by the enterprises, we hereby issue you the “Questions and Answers on the Financial Statements of Enterprises in 2004” and issue them according to your implementation. In the process of compiling financial statements, if any problems are found, please promptly reflect. State-owned Assets Supervision and Administration Commission of the State Council January 20, 2005 2004 Annual Report on Enterprise Financial Statements I. Issues Concerning the Filing of Assets Confirmed in Liquidation Confirmation in 2004 State-owned Enterprise Financial Statements ) The net loss of assets (liabilities) cleared according to the original system shall be filled in the beginning of the year as specified in the balance sheet (enterprise wealth 01) related to the net loss of assets (liabilities) recognized by the SASAC according to the original system; For the original system of clearing funds