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苏联企业的会计制度.由国家计委颁布的一组标准的会计帐户组成。这组标准的帐户可以分成三类.综合性帐户、分类帐户(次综合性帐户)、分析性帐户。用苏联的会计术语.则可分别表述为一级帐户、二级帐户和三级帐户.最高级别的帐户.也就是综合性帐户.可再分为反映经济核算收入、资源和负债细节的帐户(即西方国家的资产负债表帐户)和反映期间经济活动及经营成果细节的帐户(即收益表帐户)。收益表帐户又可细分为采购帐户、生产帐户和销售帐户,资产负债表帐户亦可分类为记录企业合法财产.
The accounting system of the Soviet Union consists of a standard set of accounting accounts promulgated by the State Planning Commission. The standard set of accounts can be divided into three categories: general accounts, sub-accounts (sub-comprehensive accounts), analytical accounts. With the Soviet Union’s accounting terms, it can be expressed as the first level account, the second level account and the third level account respectively, the highest level account, that is, the comprehensive account, which can be further subdivided into accounts reflecting the details of the economic revenue, resources and liabilities That is, balance sheet accounts in Western countries) and accounts that reflect the details of economic activity and operating results during the period (ie income statement accounts). Income statement accounts can be subdivided into purchasing accounts, production accounts and sales accounts, and balance sheet accounts can also be classified as records of corporate legal property.