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为了保证《企业会计准则》和分行业企业会计制度的顺利实施,结合乡镇企业的实际情况,现就乡镇企业贯彻执行《企业会计准则》和分行业会计制度中的若干问题规定如下: 一、在会计科目表负债类增设“应交管理费”科目,编号为220号”编制资产负债表时,按会计科目表的编号顺序在相应行次填写余额。 (一) 本科目核算企业按规定应上交的乡镇企业管理费。 (二) 提取应上交的乡镇企业管理费时,借记“管理费用”科目,贷记本科目;实际上交时,借记本科目,贷记“银行存款”等科目。 (三) 本科目的贷方余额反映企业应交未交的乡镇企业管理费。二、在会计科目表负债类增设“应交乡村款”科目,编号为228号。编制资产负债表
In order to ensure the smooth implementation of “Accounting Standards for Business Enterprises” and the accounting system for industries and enterprises, and in light of the actual conditions of township enterprises, the following provisions are formulated for the implementation of the “Accounting Standards for Business Enterprises” and the accounting rules for the industries and industries by township and village enterprises: Account title list of additional debt “management fee should be” subject, number 220 “balance sheet, according to the number of the chart of accounts entry in the corresponding line fill in the appropriate balance. (2) To withdraw the management fee of the township enterprises that should be turned over, debit the ”management fee“ subject and credit the subject; In fact, pay the debit, credit the ”bank deposit“, etc. (3) The credit balance of the undergraduate course reflects the management fee of the township enterprises that the enterprise should pay in the second place, and add the account of ”paying the rural village" to the account title list with the number of 228.