新财会制度中几个具体问题的探讨

• 作 者: 郑宝智 耿荣学
• 机 构: 锦州市农牧业局农经处
• 出 处: 新农业
• 发表日期: 1997年03期
• 关键词: 财会制度 业务招待费 核算方法 帐务处理 管理费用 承包金 贷记 借记 会计制度规定 权责发生制原则

新财会制度中几个具体问题的探讨一、村合作经济组织的业务招待费新财会制度，未谈及村合作经济组织业务招待费的具体核算方法，而实际工作中，村合作经济组织业务招待费发生数额较大，而且有上升势头。调查中发现，部分村合作经济组织年业务招待费少则几千元，多则数万元...

A discussion of several specific issues in the new accounting system I. The new accounting system for business entertainment expenses for village cooperative economic organizations did not talk about specific accounting methods for the entertainment expenses of village cooperative economic organizations. In actual work, however, the business cooperation of village cooperative economic organizations The amount of fees incurred is larger, and there is an upward trend. The survey found that some village cooperative economic organizations annual business hospitality as a few thousand dollars, as many as tens of thousands ...