论文部分内容阅读
根据财外字(1995)5号文“关于对外经济合作企业财务管理若干问题的通知”的规定,现将对外经济合作企业若干会计处理问题规定如下:一、在“八五”期间实行所得税“财政返还”办法的企业,应在“未分配利润”科目中增设“财政返还的所得税”明细科目,企业按规定实际收到财政返还的所得税,借记“银行存款”科目,贷记“未分配利润——财政返还的所得税”科目。年度终了,企业应将“未分配利润”科目所属“财政返还的所得税”明细科目的年末余额,转入“未分配利润”科目所属“未分配利润”明细科目。
According to the provisions of “Fujian Foreign Language (1995) No. 5 “Notification on Issues Concerning Financial Management of Foreign Economic Cooperative Enterprises”, several accounting treatment issues for foreign economic cooperation enterprises are now stipulated as follows: 1. During the “Eighth Five-Year Plan” period Enterprises that implement the income tax “fiscal return” method shall add “fiscal return ” to the “undistributed profits ” subject, and the enterprise actually receives the fiscal income tax return according to the provisions, debit “ Bank deposits ”subjects, credit “undistributed profits - fiscal returns of income tax ” subjects. At the end of the year, the company shall transfer the year-end balance of the “earnings tax” of the “unrefined profit” account to the “financed return of income tax” account to the “undistributed profit” account subject to “undistributed profit”.