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国家为了集中必要的资金,进行能源交通重点建设,以促进国民经济的进一步发展,因务院颁布了国家征收能源交通重点建设基金的有关规定和实施细则.这是关系到国民经济建设全局的大事,也是二轻集体企业一项新的经济业务工作,会计帐目应如何进行处理?轻工业部(83)轻财字第二十九号《关于轻工集体企业交纳能源交通建设基金的会计处理方法的规定》一文中,已作了详细规定,并对现行二轻集体所有制工业企业会计制度和二轻集体所有制供销企业会计制度作了补充规定,使实际帐务处理,有所遵循.但对某些具体帐务处理,需作进一步研究.现提出如下肤浅的意见,供参考:一、在会计科目设置上,轻工业部规定:在利润分配科目下,增设提交能源交通建设基金明细科
In order to centralize the necessary funds and focus on energy and transportation, the State encourages the further development of the national economy as the State Council promulgated the relevant provisions and implementing rules for the state to collect energy and transportation key construction funds, which is a major event concerning the overall national economic construction , Is also a light two collective enterprises a new economic business work, how to deal with the accounting books? Light Industry Department (83) light fiscal word No. 29 “on the collective light industrial enterprises to pay the energy transportation construction fund accounting treatment The provisions of the provisions of ”has made detailed provisions, and the current two light collective-owned industrial enterprises accounting system and two light collective-owned enterprises for the supply and marketing accounting system to make provisions for the actual accounting treatment, but to some Some specific accounting treatment, for further study is now presented the following superficial comments for reference: First, set up in the accounting subjects, the Ministry of Light Industry provides: In the distribution of profits subject, additional submission of Energy Transportation Construction Fund Details Section