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本市约有百分之八十的小型国营企业和百分之九十以上的集体企业,实行了承包经营.初步调查,他们的会计核算现状按真实程度划分,大体上有四种类型: 一、按照财政主管部门的会计制度规定,如实地记帐、算帐、和报帐.换句话说是记真帐. 二、半真半假记帐.其中有的是只就承包经营部份记帐,有的只就银行结算货款部份记帐;有的只就开立发票部份的营业额记帐;有的只就计划内供应货源部份记帐;有的店外经营不记帐;有的承包节余部份不记帐;有的分支机构营业部份不记帐,等等.
About 80% of the state-owned small-sized state-owned enterprises and 90% or more of the collective enterprises in this Municipality have contracted the operation, and the preliminary investigation shows that their current accounting status is divided into four categories according to their actual conditions: , In accordance with the provisions of the accounting department of the financial authorities, faithfully accounting, accounting, and reimbursement. In other words is recorded in the real account. Second half and half false accounting. Some of them are only part of the contracting business accounting, Some only on the part of the bank settlement payment account; some only open invoice turnover part of the accounting; some only on the planned supply of goods supply part of the accounting; some non-operating outside the store; there Of the contracted savings do not account for some; some branches do not account for business, and so on.