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1986年,农牧渔业部、财政部颁发了新的财务会计制度,根据乡镇企业资金来源的特点,除了各乡、村和各部门的投资基金外,还有其他部门和个人的借款,因此,设置了“其他借款”科目。“其他借款”科目核算的内容包括有:财政周转金、主管部门周转金、其他单位借款、个人借款。这些周转金和借款主要用于购建固定资产和用于生产经营,作流动资金周转使用。按照有关规
In 1986, the Ministry of Finance, Ministry of Agriculture and Animal Husbandry issued a new financial accounting system. According to the characteristics of the sources of funds for township and village enterprises, besides the investment funds of various townships, villages and departments, there are other departments and individuals who borrow money. Therefore, Set up “Other Borrowing” subjects. The items of “Other Borrowings” include accounting funds, working capital revolving funds, loans from other units and personal loans. These working capital and borrowings are mainly used for the purchase and construction of fixed assets and for production and operation, which are used for the working capital turnover. Follow the rules