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各证券公司、各有关会计师事务所:一、为了进一步规范证券公司财务行为,提高证券公司财务信息的透明度和质量,适应证券市场发展的需要,结合近两年各项政策法规和市场环境的变化,我会对证监会计字[1999]61号文《证券公司年度报告内容与格式准则》进行了修改,现印发给你们,请认真遵照执行。二、各公司应遵循谨慎性原则,对各项资产的减值准备进行充分计提,不得少提也不得多提,各公司应建立健全有关资产减值准备和损失处理的内部控制制度。三、各公司必须严格按照《证券公司会计制度》的会计报表格式进行编制,除做下列调整外,不得进行其他调整:1.资产负债表的“银行存款”和“清算备付金”项下分别增加两项:“经纪业务客户资金存款”、“受托管理客户资金存款”。
Securities companies and relevant accounting firms: 1. In order to further regulate the financial behavior of securities companies, enhance the transparency and quality of financial information of securities companies, meet the needs of the development of the securities market, and in light of the changes in various policies, laws and regulations and the market environment in the past two years, , I will SFC [1999] No. 61, “Securities Company Annual Report Content and Format Guidelines” were amended, are hereby issued to you, please carefully follow the implementation. Second, companies should follow the principle of prudence, fully make provisions for the impairment of various assets, and should not be mentioned too much or increased. All companies should establish and improve an internal control system on asset impairment provisions and losses. Third, all companies must be strictly in accordance with the “accounting system for securities companies,” the preparation of the accounting statements, with the exception of the following adjustments, no other adjustments can be made: 1. Balance Sheet “bank deposits ” and “Were added two items: ” brokerage business customer funds deposit “, ” entrusted with the management of customer funds deposit ".