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令各专、市、县、工矿区人民政,各级银行、粮库现值年终各项财政手续应作清洁准备,至清仓及代管物资之处理已有省府省财审字第二一四号令及省财会字第八一号通知及省财委会财经审字第二五○号指示在案。希各专、县除切实依照上述令示认真处理以上物资,以早清结这一工作外,执行中视清仓及代管物资变价后其价款入库上解时会计手续规定虽于上述命示中亦有提及,但尚不明确和具体,加之日常各级会计工作联系甚差,会计人员业务水平较低,致使执行中会计手续上发生不少错误和缺点。兹为克服上述缺点并健全今后手续。特作如下变更,及补充规定:
So that all special municipalities and counties, industrial and mining areas, people’s government, banks at all levels, grain depreciation of the current year-end financial procedures should be prepared for the clean-up and escrow supplies have been the provincial capital Cai Zi second word Order No.4 and Notice No.81 of the Provincial Accounting Department and Document No.250 of the Finance Commission of the Provincial Finance Commission. Greek all prefectures and counties except in accordance with the above order to seriously deal with the above materials to the early Qingming this work, the implementation of the Central Clearance and escrow goods price change after the storage of the accounting procedures, while the provisions of the above instructions Mention is also made, but it is not yet clear and specific. Coupled with the poor contact of accounting work at all levels and the low level of professional work of accounting personnel, many errors and shortcomings occur in accounting procedures during implementation. It is to overcome the above shortcomings and improve future procedures. Special make the following changes, and additional provisions: