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答:为了简化手续并与有关制度相一致,《国营施工企业会计制度》规定,施工企业所属内部独立核算单位按照规定标准按月向企业(公司)上交的上级管理费,以上交数怍为支出数,借(增)记“管理费用”科目(“上级管理费”明细科目),贷(减)记“结算户存款”科目或贷(增)记“应付内部单位款”科目;月终,按照规定的分配方法将上交的管理费计入成本,借(增)记“工程施工”或“机械作业”、“工业生产”等科目,贷(减)记“管理费用”科目。公司对于所属单位上交的管理费,应借(增)记“银行存款”成“应收内部单位款”科目,贷(减)记“管理费用”科目(“所属上交管理费”明细科目)。公司根据费用计划支付各种管理费用时,应借(增)记“管
A: In order to simplify procedures and be consistent with relevant systems, the Accounting System for State-owned Construction Enterprises stipulates that the internal independent accounting units affiliated to a construction enterprise pay a higher-level management fee to the enterprise (company) on a monthly basis in accordance with the stipulated standards, Expenses, loans (increase) record ”management fee “ subjects ( ”higher management fee “ details subject), loan Unit payment ”account; the end of the month, according to the provisions of the distribution method will be submitted to the management fee into the cost, by (add) remember “ construction ”or “ mechanical operation ”, “ industrial production ”and so on Subjects, credit (minus) record “management fee ” subjects. The company for its subordinate units handed over the management fee, should borrow (increase) note “bank deposit ” into “internal unit receivables receivable ” subject, loan deduction “management fee ” subject Turn over management fee “details subject. When the company pays all kinds of management fees according to the plan of expense, it should borrow (increase) record ”