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8月8日财政部以(89)财会字第33号文发出了《关于国营企业的各项收入严格按规定入帐核算的通知》。全文如下:根据中央关于治理经济环境,整顿经济秩序的精神,为了严格财经纪律,加强企业财务管理,杜绝国家财政收入的流失,以及有效地控制消费基金的过快增长,结合税收、财务、物价大检查中发现的一些企业不顾国家财经政策,收入不入帐,或帐外设帐,隐匿转移收入、偷税、漏税、滥发实物、奖金等违反财经纪律问题,重申国营企业的各项收入,都必须严格按照规定入帐核算。一、关于销售收入企业所有的销售收入,包括商品销售、产品销售、材料销售以及提供的劳务作业等收入,必须按实际售价(包括浮动价、议价等)和实际劳务收入,登记有关销售收入帐户。不得在帐外搞“以物易物”;不得将产品低
On August 8, the Ministry of Finance (89) issued the Circular No. 33 of the Accounting Association of the People’s Republic of China (the “Circular on Accounting for All Incomes of State-owned Enterprises in strict Accordance with the Regulations”). The full text is as follows: In accordance with the spirit of the Central Government on managing the economic environment and reorganizing the economic order, in order to strictly discipline financial and economic issues, strengthen the financial management of enterprises, eliminate the loss of state revenue and effectively control excessive growth of consumer funds, Some enterprises found in the large inspection disregard financial and economic policies of the State, reckon all kinds of revenue of state-owned enterprises regardless of the state’s financial and economic policies, unprofitable income, debit or credit, conceal transfer of income, tax evasion, tax evasion, Must be strictly in accordance with the provisions of accounting. I. About Sales Income All sales income of an enterprise, including income from sales of goods, sales of products, sales of materials and labor services provided, must register sales income based on the actual selling price (including floating price, bargaining price, etc.) and actual labor income account. Not engage in the account outside the “barter ”; shall not be low