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为了认真贯彻新颁《乡镇企业会计制度》我市举办了师资学习班,然后由各县分区贯彻。目前,全市已培训师资76人,7县2区已办学习班12期,参加学习的871人已按新制度建帐记帐。计划年底结合分配再深贯一次,明年乡办和部分村办全部实行。学习中,一致认为新制度体现了乡镇企业的特色。打破了旧的传统观念,敢于求实创新,特别是对新设生产经营基金科目,取消固定基金和流动基金科目,很是赞赏。但是,新制度也有一些值得研究和完善的地方,例如:(1) 新制度中的“待转折旧基金”和“专用基金——折旧基金”科目应当取消。因为“待转折旧基金”仅仅起个平帐的作用,概念不清,没有实际意义,超用数又不予反映,企业用折旧基金归还设备贷款也不反映,因此,
In order to conscientiously implement the new “accounting system for township enterprises,” the city held a teacher learning class, and then implemented by the district zoning. At present, the city has trained 76 teachers, 7 counties and 2 districts have been learning classes 12, to participate in the study of 871 people have under the new system of accounting. The plan will be thoroughly integrated with the distribution at the end of the year. Next year, the township government and some village-run offices will be fully implemented. During the study, they all agreed that the new system embodies the characteristics of township and village enterprises. It is appreciated that the old traditional concepts have been broken, courage in seeking truth and innovation, especially in the new production and operation of fund subjects, the abolition of fixed-income funds and liquidity funds. However, there are some places worthy of study and improvement in the new system. For example: (1) The subjects of “pending depreciation funds” and “special funds - depreciation funds” in the new system should be canceled. Because “turning old depreciation funds” only play a role in flat accounts, the concept is unclear and has no practical significance. The excess utilization numbers are not reflected. Therefore, the enterprises’ repayment of equipment loans with depreciation funds are not reflected. Therefore,