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由财政部制定的新工业企业会计制度的实施是我国企业会计工作由适应计划经济体制转向适应社会主义市场经济体制并与国际惯例靠近的重大改革。改革的内容涉及到帐务处理、财务决策,报表编制方法等,其深度和广度是历次财会改革不能比拟的。工业企业新会计制度规定中的当期管理费用、财务费用不再随产品生产成本转入库存产品成本,而直接按照当期余额转入当期利润的借方,也就是说减少当期利润。
The implementation of the accounting system for new industrial enterprises formulated by the Ministry of Finance is a major reform of the accounting work of enterprises in China that has shifted from adapting the planned economic system to adapting to the socialist market economic system and approaching international practices. The content of the reform involves account processing, financial decision-making, and statement preparation methods. The depth and breadth of the reform are unmatched by previous financial reforms. The current management expenses and financial expenses in the provisions of the new accounting system for industrial enterprises are no longer transferred to the cost of inventory products along with the production cost of products, and are directly transferred to the debit of the current profit in accordance with the balance of the current period, that is, to reduce the profit for the current period.