论文部分内容阅读
新型工业合作社是劳动群众自愿联合起来,自筹资金,自主经营,自负盈亏,自主分配,自选领导人,各种经济联合的合作经济组织.其成员主要是城乡个体户、专业户、待业人员、老企业的富余人员、家庭闲散劳动力,离退休的科技人员等.它的创建与发展,对财会工作提出了新的要求,需要研究妥善的解决办法. 1、自筹资金由股金和投资两部分组成.股金是社员入社时按社章规定交纳的,年终决算如有盈利,在税后利润中要先分配出一部份作为股金分红,分红不应低于银行长期存款的利率.如发生亏损已提存公积金尚不足弥补时,股金有弥补亏损的责任.投资则根据社员自愿和各自能力而定,有的社员也可以不参加投资,非社员也可
The new industrial cooperatives are cooperative economic organizations voluntarily joined by the working masses and who raise funds themselves, run their own businesses, assume sole responsibility for their own profits and losses, independently choose their own leaders, and all kinds of economic cooperation. Its members are mainly urban and rural self-employed households, specialized households, unemployed persons and old enterprises Of the surplus personnel, the family idle labor, retired scientific and technical personnel, etc. Its creation and development, put forward new requirements for the accounting work, need to study the proper solution .1, self-financed by the share capital and investment in two parts When the members join the society according to the rules and regulations, if the end of the year accounts are profitable, part of the after - tax profits should be allocated as a share of dividends, dividends should not be lower than the bank long - term deposit interest rates. When the deficit has been raised, the reserve fund is still not enough to make up for the losses. The investment is made according to the voluntary and individual abilities of the members. Some members may also not participate in the investment. Non-members may also