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按照财政部(92)财会字第69号“关于印发《商品流通企业会计制度》的通知”的规定,供销企业将于1993年7月1日起执行《商品流通企业会计制度》,原《国营供销企业会计制度——会计科目和会计报表》将同时废止。现将全民所有制供销企业新旧制度衔接财务处理问题规定如下: 一、调帐原则企业于1993年7月1日前按照《国营供销企业会计制度——会计科目和会计报表》的规定设置有关的会计帐目,并按原规定的记帐方法进行日常会计核算,编制有关的会计报表。1993年7月1日起,执行新发布的《商品流通企业会计制度》,但对1993年7月1日以前的业务事项不再调整。调帐时,按照新制度的要求,对原有经济事项的调整(如有价证券应计利息等)应作为6月底以前发生的经济
In accordance with the provisions of the Circular of the Ministry of Finance (92) Accounting Association No. 69 on Issuing the Accounting System for Commodity Circulation Enterprises, the supply and marketing enterprises will implement the Accounting System for Commodities Circulation Enterprises on July 1, 1993, “State-owned supply and marketing enterprise accounting system - accounting titles and accounting statements” will be abolished at the same time. Now the state-owned financial institutions of supply and marketing of the convergence of the old system as follows: First, the principle of adjustment July 1, 1993 enterprises in accordance with the “state-owned supply and marketing enterprises accounting system - accounting subjects and financial statements” set the relevant accounting Head, and according to the original accounting method for daily accounting, preparation of the relevant accounting statements. Since July 1, 1993, the newly issued Accounting System for Commodity Circulation Enterprises will be implemented, but the business items before July 1, 1993 will not be adjusted. Adjustments, in accordance with the requirements of the new system, the adjustment of the original economic issues (such as securities accrued interest, etc.) should be as the end of June before the economy