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编审1993年国有企业年度决算应注意的若干政策问题,要结合今年企业财务会计制度改革的具体内容和财政部有关新旧财会制度衔接转换的一系列文件规定来理解和把握。一、新旧制度衔接转换时,资本金的界定及各项专用基金余额的处理1、把握资本金的界定原则。6月末国有企业的固定基金(扣除待转已完工但尚未还款的专项工程支出)、流动基金、专用基金中的更新改造资金以及国家专项
The compilation and examination of a number of policy issues that should be noted in the annual accounts of state-owned enterprises in 1993 should be understood and grasped in light of the specific content of the reform of the enterprise’s financial accounting system this year and the series of document provisions of the Ministry of Finance on the transition between the old and new accounting systems. First, the conversion of old and new systems convergence, the definition of capital funds and the disposal of the special fund balance 1. Grasp the principle of the definition of capital funds. State-owned enterprises’ fixed funds at the end of June (excluding special project expenditures that have been completed but have not yet been repaid), refinancing funds in current funds, special funds, and national special projects