论文部分内容阅读
财政部于1993年10月25日以(93)财会字第64号文发出《关于编报国有房地产开发企业1993年年度汇总会计报表的通知》,现将国有房地产开发企业1993年年度汇总会计报表的编报办法通知如下: 一、国务院各有关主管部门,各省、自治区、直辖市、计划单列市财政部门,应按照新的房地产开发企业会计制度和本通知规定要求,做好所属国有房地产开发企业1993年年度汇总会计报表的布置工作。二、国有房地产开发企业1993年年度汇总会计报表的汇总编报工作,仍按现行房地产开发企业的财务管理体制,分别由各省、自治区、直辖市、计划单列市建
On October 25, 1993, the Ministry of Finance (93) Cai Kuai Zi No.64 issued the Circular on Compiling the State-owned Real Estate Development Enterprises ’Summary Annual Accounting Report 1993, and the state-owned real estate development enterprises’ 1993 annual consolidated financial statements The relevant departments in charge of the State Council, the financial departments of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan shall, in accordance with the requirements of the new accounting system for real estate development enterprises and the requirements of this circular, make good their owned state-owned real estate development enterprises 1993 Annual summary of the layout of the accounting statements. II. The compilation and compilation of the annual consolidated accounting statements of state-owned real estate development enterprises in 1993 are still subject to the financial management system of the current real estate development enterprises, and are respectively constructed by the provinces, autonomous regions, municipalities directly under the Central Government,