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为正确核算和反映金融、保险企业的经营成果,保证国家财政收入,各金融、保险企业要严格按照《国营金融、保险企业成本管理办法》和我部有关规定,做好1991年度会计决算编审工作。现就有关问题通知如下: 一、认真核实企业盈亏 1.金融、保险企业各项业务收入,代办和委托代办的手续费收入(包括代理人民银行业务的全额手续费收入),劳务服务费收入,未独立核算的信托部门收入,经营外汇业务的收入,都要在有关会计决算中如实反映。 2.严格审查各项开支,认真核实成本。各项支出和按规定应分摊的各项费用,均应纳入会计决算。凡不属于本年的有关费用支出不得以预提、待摊等名义虚增、
In order to correctly account for and reflect the operating results of financial and insurance enterprises and ensure the state revenue, the financial and insurance enterprises must strictly follow the “Measures for the Administration of Costs of State-owned Finance and Insurance Companies” and the relevant regulations of the Ministry of Finance to do a good job in compiling and appraising the accounting final accounts for 1991 . The relevant issues are hereby notified as follows: I. Earnestly verifying the profit and loss of enterprises 1. Revenue from various businesses of finance and insurance enterprises, commission income from agents and commissioned agents (including the full fee income from acting on behalf of PBC), labor service fee income , The income of the trust department without independent accounting and the income from the business of the foreign exchange business must all be accurately reflected in the relevant accounting final accounts. 2. Strictly examine the various expenses and carefully verify the cost. All expenditures and all expenses that should be apportioned according to regulations shall be included in the accounting final accounts. All expenditures that do not belong to this year shall not be inflated in the name of accruals,