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财政部《关于汇总编报1989年度外商投资企业会计报表的通知》已经下达。现就各地对编报汇总报表提出的一些问题,说明如下。一、关于汇编企业户数资产负债汇总表、利润及分配汇总表中的“汇编企业户数”项目与补充资料汇总表中的“投产(营业)企业户数”项目,均包括正式投产(营业)企业户数、试生产(营业)企业户数、临时停产停业企业户数、已批准解散但本年尚未清算完毕企业户数和已批准解散并在本年清算完毕企业户数。这三个项目中的数字原则上应一致,如有不一致的,汇编单位应在汇编说明中予以说明。另外,补充资料汇总表中“已批准未投产(营业)企业户数”、“已批准解散(终止)企业户数”以及“撤销(合同)企业户数”三项目,分别反映已经审批机关按照法定程序批准成立但本年尚未投入生产经营(包括尚未试生产、试营业)的企业户数,已经审批机关按照法定程序批准解散(终止)的企业户数(其中,以前年度已清算完毕的企业户数还应另行
The Ministry of Finance, “Circular on Compiling and Preparing 1989 Statements of Accounting for Foreign-funded Enterprises” has been issued. Here are some of the questions that we have put forward on the compilation of consolidated statements. I. About the Items of Assets and Liabilities, Assets and Liabilities of Assets and Assets, and the Items of “Entered (Business) Companies” in the Summary of Assets and Supplements of Profit and Allocation All include The number of enterprises formally put into operation (business), the number of enterprises engaged in production (business), the number of enterprises temporarily closed for business suspension, the number of enterprises that have been approved to be dissolved but not yet liquidated this year and the number of enterprises that have been approved to be dissolved and liquidated in the current year . The figures in these three projects should be consistent in principle. If there is any inconsistency, the compiling unit should explain it in the compilation instructions. In addition, in the supplementary information summary table, there are three items of “number of approved enterprises not in operation”, “number of enterprises that have been approved to be dissolved” and "number of enterprises revoked (contracted) Respectively reflect the number of enterprises that have approved the establishment of the authorities in accordance with the statutory procedures but not yet engaged in production and operation (including those not yet piloted or tentatively opened for business) this year, and those that have already been approved by the examination and approval authorities according to the legal procedures (among them, Annual liquidation of the number of businesses should be separate