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《二轻集体所有制工业企业会计制度》已于1984年起在全国执行(城镇其他主管部门所属集体工业企业,也可参照执行),根据国家的规定和经济体制改革的需要,并征得财政部的同意,轻工业部和全国手工业合作总社于去年11月30日以(84)轻财字第64号又印发了一个补充规定(以下简称《规定》),现就补充规定中的几个问题作些介绍。一、关于合作工厂的固定基金和流动基金的帐务处理问题
The Accounting System for the Second Light Group-owned Industrial Enterprises was implemented throughout the country in 1984 (collectively-owned industrial enterprises owned by other competent departments in urban areas may also refer to the implementation), according to the provisions of the state and the needs of the reform of the economic system and with the approval of the Ministry of Finance , The Ministry of Light Industry and the National Handicrafts Trade Cooperation Headquarters issued a supplementary provision (hereafter referred to as the “Regulations”) on November 30 last year with 84 (84) Light Financial Word No. 64. Now, several issues in the supplementary provisions Make some introduction First, on the cooperation of the factory fixed fund and liquid funds accounting issues