最近,财政部根据政策性亏损企业实行“按计划补贴,超亏不补,减亏分成”和微利企业实行“利润包干上交,超收分成,亏损不补”的办法等有关规定,现对国营工业企业有关会计科目和会计报表作了如下修改和补充: (一)关于会计科目。实行“按计划补贴,超亏不补,减亏分成”办法的政策性亏损企业,应在“利润分配”科目下增设“亏损企业减亏分成”的明细科目,以核算减少的亏损按规定留给企业的部分。企业减亏分成的部分,借(增)记“利润分配——亏损企业减亏分成”科目,贷(增)记“专用基金”科目;同 Recently, the Ministry of Finance, in accordance with the policy of “policy-based loss-making enterprises,” implemented such measures as subsidy according to plan, super-deficit-sharing and deduction of losses and profits, and implementation of “profit- Now the state-owned industrial enterprises accounting and accounting statements made the following changes and additions: (A) of the accounting subjects. The implementation of ”subsidies according to plan, super-loss does not make up, reducing losses“ approach to the policy of loss-making enterprises should be ”profit distribution “ subject additional ”loss-making enterprises to reduce losses into “ details of the accounting to reduce Loss as required by the provisions of the enterprise part. Divided by the part of enterprises to reduce losses by (increase) record ”profit distribution - loss-making enterprises to reduce losses “ subject, credit (increase) record ”special fund " subjects;