1991年是外贸企业实行自负盈亏经营体制的第一年。为了正确反映外贸体制改革的成果,各级外贸企业必须正确、全面做好年度会计决算编报工作。现将有关问题通知如下: 一、认真做好编报年度会计决算的基础工作各外贸企业应在年底认真进行清查盘点、清理往来 In 1991, it was the first year for foreign trade enterprises to implement a self-financing operating system. In order to correctly reflect the achievements of the reform in the foreign trade system, foreign trade enterprises at all levels must correctly and comprehensively prepare annual accounting statements. The relevant issues are hereby notified as follows: I. Doing a Good Job of Compiling the Fundamental Work of the Annual Accounting Final All foreign trade enterprises should conscientiously carry out inventory check and clearance at the end of the year