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一、调帐原则1993年7月1日前国营旅游企业、饮食服务企业仍然分别按照原《国营旅游企业会计制度——会计科目和会计报表》、《国营商业企业会计制度》的规定设置有关的会计帐目,并按原规定的记帐方法进行日常会计核算,编制有关的会计报表。1993年7月1日起,执行新发布的《旅游、饮食服务企业会计制度》,但对1993年7月1日以前的业务事项一般不作调整。调帐时,按照新制度的要求,对原有经济事项的调整(如有价证券应计利息等),应作为6月底以前发生的经济事项补记到6月份帐内。企业应按补记后的数字编制有关会计报表和科目余额表,并将科目余额作为7月份的月初数。企业按照新制度的要求对7月份月初余额进行的调整,应作为7月份的经济事项(调整月初数)记入7月份的有关帐内,7月份的有关报表应按调整的数字编制。
First, the principle of adjustment of accounts Before July 1, 1993, state-owned tourism enterprises and catering service enterprises still set up relevant accounting in accordance with the regulations of the former “Accounting System for State-Owned Tourism Enterprises - Accounting Subjects and Accounting Statements” and “State-owned Commercial Enterprise Accounting System”. Accounts, and according to the original prescribed accounting methods for daily accounting, the preparation of the relevant accounting statements. From July 1, 1993, the newly issued Accounting System for Tourism and Catering Services Enterprises was implemented, but no adjustments were made to business matters prior to July 1, 1993. When adjusting accounts, in accordance with the requirements of the new system, adjustments to existing economic matters (such as interest accrued on securities) should be added to the June accounts as economic matters that occurred before the end of June. The company shall compile the relevant accounting statements and account balance sheets according to the figures after the supplement, and regard the account balance as the beginning of July. In accordance with the requirements of the new system, the adjustments made by the enterprise to the balance at the beginning of July should be recorded in the relevant accounts for July as the economic issues in July (the initial number of adjustment months). The relevant statements for July should be compiled according to the adjusted figures.