1994年10月,财政部以(94)财会字第44、46、48号文件印发了1994年国有商业、粮食、外贸企业年度汇总会计报表格式和编制说明。以下分别商业、粮食、外贸企业报表中有关问题予以解答。一、商业企业报表问答问:1994年的国有商业企业年度汇编会计报表,在汇编口径和范围上应当注意哪些问题?答:填报和汇编1994年商业决算报表,其汇编口 In October 1994, the MOF published the annual summary accounting statement form and compilation instructions of the State-owned Commercial, Food and Foreign Trade Enterprises in 1994 on the basis of Document No. 94, No. 46 and No. 48 in Accounting Word (94). The following were commercial, food, foreign trade enterprises in the report to answer the questions. First, the business enterprise Q & A Q: annual state-owned commercial enterprises in 1994 compilation of accounting statements, in the compilation of caliber and scope should pay attention to what issues? A: Filling and compilation of 1994 business final accounts statements, the compilation