论文部分内容阅读
一、问:什么叫营业帐簿? 答:营业帐簿是指各企事业单位(包括非独立核算的分支机构),用以反映生产、经营活动及其成果的总分类帐、各种日记帐及各种明细分类帐。 二、问:如何确定纳税人的自有流动资金? 答:关于企业流动资金按有关财务会计制度的规定执行。 (1) 国营企业的自有流动资金包括国家拨入流动资金、企业流动资金、其他单位投入流动资金以及集资人入股形成的流动资金。
First, Q: What is the operating book? A: Business book is all enterprises and institutions (including non-independent accounting branches), to reflect the production, business activities and the results of the general ledger, a variety of journals And a variety of details ledger. Second, Q: How to determine the taxpayer’s own liquidity? A: About corporate liquidity in accordance with the relevant provisions of the financial accounting system. (1) The self-owned circulating funds of the state-owned enterprises include the liquid funds that the state allocates into the circulating funds, the circulating funds of the enterprises, the circulating funds invested by other units and the shareholders’ equity participation.