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会计核算工作的规范化是企业对会计核算对象进行正确反映、监督、分析、控制、预测、决策的重要保证。财税大检查后,对被查出少计利润的正确帐务处理,则是改进会计核算、反映和巩固大检查成果的一项重要工作。为了加强会计核算的科学管理,完善国家财政管理体制,防止违纪现象的再度出现。笔者对被查出少计利润帐务处理作如下探讨,意在抛砖引玉,以就教于广大会计界同行。一、当前被查出少计利润帐务处理的状况及问题我区的税收,财务大检查工作已经持续进行了五年。据统计,全区1989年度被查出的少计利润达10911.2万元,占全部违纪金额的25%。如此大量被查出少计利润的帐务处理,因现行国营工业企业财会制度尚未有明确规定,致使各被查单位在帐务处理上差异很大,存在的弊端也不少。
The standardization of accounting work is an important guarantee for enterprises to correctly reflect, supervise, analyze, control, predict and make decisions on accounting objects. After the fiscal and taxation inspections, the correct accounting treatment for the minor items of profits that have been detected is an important task in improving accounting and reflecting and consolidating the results of the major inspections. In order to strengthen the scientific management of accounting, improve the national financial management system to prevent the recurrence of discipline violations. I was found on a small account of profit accounting for the following discussion, intended to initiate, to teach in the majority of accounting profession counterparts. First, the current status of the accountant was found less profitable processing and issues My area of taxation, financial inspection work has been going on for five years. According to statistics, a total of 109.112 million yuan of profits, accounting for 25% of the total amount of the disciplinary offense, were found in 1989. As a result, a large number of accounts receivable with a small amount of profits detected were found. Due to the fact that the current state-owned industrial enterprises’ accounting system has not been clearly defined yet, the units under investigation vary greatly in their accounting treatment and there are also many drawbacks.