论文部分内容阅读
问:国营工业企业年度汇总会计报表(以下简称汇总会计报表)应包括哪些汇编企业? 答:国营工业企业年度汇总会计报表中反映汇编企业范围的项目是会工地年汇01表“利润表”中的“汇编企业户数”.这个项目应包括所有隶属于工业主管部门的工业生产企业户数,不包括隶属于其他主管部门的工业生产企业户数,也不包括隶属于工业主管部门的商业、供销、外贸等非工业生产企业户数.按照其生产情况,应包括以下三类企业: 一、开工生产企业.这类企业除包括经营方式没有改变的国营工业企业外,还应包括按照财政部(86)财工字第433号文件规定,实行“国家所有、集体经营、照章纳税、自负盈亏”的企业、实行租赁经营的企业以及与国内其他单位联合经营的企业.国家对连
Q: Which assembly companies should be included in the Annual Summary Accounting Statements of State-owned Industrial Enterprises (hereinafter referred to as Summary Accounting Statements)? A: The items reflecting the scope of compiling an enterprise in the annual summary state-owned industrial enterprises’ annual reports are: “The number of” compiling firms “should include the total number of industrial manufacturing enterprises that belong to the industrial authorities, excluding the number of industrial manufacturing enterprises affiliated with other administrations, or the number of industrial enterprises that belong to industrial authorities The number of non-industrial manufacturing enterprises in the sectors of commerce, supply and marketing and foreign trade shall include the following three types of enterprises in accordance with their production: 1. Start-up of manufacturing enterprises, which shall include, in addition to the state-owned industrial enterprises in which the mode of operation has not changed, Including in accordance with the Ministry of Finance (86) Cai Gong Zi No. 433 documents, the implementation of ”state-owned, collective management, according to the tax, self-financing" enterprises, the implementation of leasing business and joint ventures with other domestic enterprises. Country pairs