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最近财政部以(93)财会字第35号文,印发《关于商品流通企业新旧会计制度衔接帐务处理办法的通知》,以下刊登其中全民所有制物资企业和供销企业新旧会计制度衔接帐务处理办法。
Recently, the Ministry of Finance (93) Cai Zi Zi No.35 issued the Circular on Handling Accounting Procedures of New and Old Accounting Systems for Commodity Circulation Enterprises, and the following published the Measures for Accounting Treatment of Converged Accounts between the system of new and old accounting of wholly owned enterprises and supply and marketing enterprises .