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按新财务制度和新老财务制度有关衔接意见的规定,“递延资产”科目主要包括:①企业的开办费,以经营租赁方式租入的固定资产改良支出;②93年6月底前专项贷款的利息和汇兑损益经财政部门批准转入的部分;③93年6月底前在产品、产成品已分摊的管理费用。根据上述规定,我市地方国有工业企业新制度执行的第一个月的“递延资产”总额为54 776万元。但从新制度执行4个月的情况看,“递延资产”的
According to the new financial system and new and old financial system of convergence views, “deferred assets ” subjects mainly include: ① business start-up costs, operating lease leased fixed assets to improve expenditure; ② 93 before the end of June special Interests on loans and foreign exchange gains and losses transferred by the approval of the financial sector; ③ By the end of June 1993 in the products, finished products have been assessed management fees. According to the above regulations, the total amount of “deferred assets ” in the first month of implementation of the new system of state-owned industrial enterprises in our municipality was 547.76 million yuan. However, the implementation of the new system from the situation of 4 months, “deferred assets ”