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1993年7月1日,各工业企业执行了新的工业企业会计制度。由于这次改革事前做了充分准备,各单位实现了顺利接轨,已按照新制度规定的会计科目规范操作。经过实际运作,不少同志遇到了一些具体问题,就我接触的同志反映最多的是有关销售核算业务的一些问题。新制度对销售核算业务,设置了产品销售收入、产品销售成本、产品销售费用、产品销售税金及附加、其他业务收入、其他业务支出等科目。并规定了各科目期末余额转入本
On July 1, 1993, various industrial enterprises implemented a new accounting system for industrial enterprises. Since this reform was fully prepared in advance, all units have achieved a smooth transition and have operated in accordance with the accounting standards prescribed in the new system. After actual operation, many comrades encountered some specific problems. As far as my comrades who came into contact were concerned, some of the issues concerning the sales accounting business were the most. The new system of sales accounting business, set the product sales revenue, product sales costs, product sales costs, product sales taxes and surcharges, other business income, other business expenses and other subjects. And provides for the end of each subject into this