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财政部于1993年6月21日以(93)财会字第32号文印发《全民所有制交通运输企业新旧会计制度衔接帐务处理办法》。《办法》内容如下: 按照财政部(93)财会字第01号“关于印发《运输(交通)企业会计制度》的通知”的规定,交通运输企业将于1993年7月1日起执行新的《运输(交通)企业会计制度》,交通运输企业原执行的会计制度将同时废止。现将全民所有制交通运输企业新旧制度衔接中有关帐务处理问题规定如下: 一、调帐原则
On June 21, 1993, the Ministry of Finance (93) Cai Kuai Zi No. 32 issued the Measures for the Processing of Converged Accounts of the Old and New Accounting System of All-State-Owned Private Transportation Enterprises. The Measures are as follows: In accordance with the provisions of the Ministry of Finance (93) Cai Kuai Zi No. 01 regarding the issuance of the Accounting System for Transport (Transportation) Enterprises, the transport enterprises will be implemented on July 1, 1993 The new “Transport (Transportation) Accounting System”, the original implementation of the transport enterprises accounting system will be abolished at the same time. Now the convergence of the old and the new system of transport enterprises owned by the whole people stipulates the relevant accounting issues as follows: First, the principle of adjustment