根据《企业会计准则》和新的行业会计制度的规定,从1993年7月1日起,所有企业统一执行新的行业会计制度。为做好电影,新闻出版企业会计核算工作,现对有关问题规定如下: 一、关于执行何种会计制度问题 (一)电影制片、洗印企业,实行事业单位企业管理的报社、出版社、期刊(杂志)社、音像制品企业,书刊印刷企业,生物制品企业,执行《工业企业会计制度》。 (二)电影发行企业、图书发行企业、印刷物资供销企业、中国药材公司,执行《商品流通企业会计制度》。 (三)电影放映企业执行《旅游、饮食服务企业会计制度》。 (四)不属于上述行业的文教企业,应按其本身经营业务性质和以上划分原则,比照执行相近的企业会 According to the “Accounting Standards for Business Enterprises” and the new accounting rules of the industry, all enterprises shall uniformly implement the new accounting system of industries from July 1, 1993. In order to do a good job in the accounting work of film and news publishing enterprises, the relevant provisions are hereby formulated as follows: I. Issues concerning the implementation of the accounting system (1) Newspapers, publishing houses and periodicals of filmmaking and photofinishing enterprises and enterprise management of public institutions (Magazine) clubs, audio-video products companies, book printing companies, biological products companies, the implementation of “industrial enterprises accounting system.” (2) Film distribution enterprises, book issuers, printing materials supply and marketing enterprises and Chinese herbal medicine companies shall implement the Accounting System for Commodity Circulation Enterprises. (C) the film shows the implementation of enterprises, “tourism, catering services, enterprise accounting system.” (D) cultural and educational enterprises that do not belong to the above-mentioned industries shall, according to the nature of their business operations and the above division of principles,