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[问]二轻集体所有制工业企业资金平衡表中资金占用方的“固定资产类合计”与资金来源方的“固定资金类合计”是否必须保持平衡? [答]根据二轻集体工业企业财务会计制度的要求,固定资金占用必须与固定资金来源保持相等。二轻集体工业企业固定资金的来源有:“联社固定基金”、“企业固定基金”“待转固定基金”和“基建借款(固定资金部分)”四条渠道所组成。“联社固定基金”是手工业合作工厂所特有的项目,是反映用主管部门(联社)拨入资金购建的固定资产的资金来源;“企业固定基
[Q] Two light collective ownership of industrial enterprises in the balance sheet of funds occupied by the parties ”fixed assets class “ and the source of funds ”fixed capital class total “ must be balanced? [A] According to two light groups As required by the financial accounting system of industrial enterprises, the fixed capital occupation must be equal to the source of fixed capital. The sources of fixed capital for the two light industrial enterprises are: ”the fixed funds“, ”the fixed funds“, ”the fixed funds to be transferred“, and the ”infrastructure loans (fixed funds)“ composition. ”Associated Press Fixed Fund “ is a peculiar item in the handicraft cooperation factory and a source of funds reflecting the fixed assets purchased and built by the competent department (association). ”