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35,新制度对销售的内容和对象作了哪些具体的规定?答:销售的内容包括企业提供的商品产品,自制半成品,自制设备,材料和各项劳务作业。销售的对象包括外部单位,本企业基本建设单位,本企业专项工程,本企业生活福利部门.企业对外单位,对本企业基本建设单位,对本企业专项工程以及对本企业生活福利部门提供商品产品和自制半成品,对本企业基本建设提供的自制设备和机器制造企业自产自用属于商品范围的自制设备,都应视同对外销售,通过“销售”科目核算.
35. What are the specific provisions of the new system on the content and objects of sales? A: The sales include the products provided by the company, self-made semi-finished products, self-made equipment, materials, and labor services. The sales target includes external units, the basic construction unit of the enterprise, the special project of the enterprise, and the company’s life and welfare department. The external unit of the enterprise provides basic products for the enterprise’s special project and the company’s life and welfare department as well as its own products and homemade semi-finished products. The home-made equipment and machine manufacturing enterprises provided for the basic construction of this enterprise shall be regarded as external sales and shall be accounted for through the “sales” subject.