关于编审1992年国营工业企业年度财务决算有关问题的解答

• 机 构: 财政部工交司制度处,
• 出 处: 财务与会计
• 发表日期: 1992年10期
• 关键词: 国营工业 财务决算 紧密层 工业部门 潜亏 职工福利 流动资产盘盈 清查对象 工业生产 统借统还

一、关于产成品清查问题根据财政部、国务院生产办公室(92)财工字第95号《关于对预算内国营工业生产企业库存产成品进行全面清查的通知》,这次清查产成品的范围为全国预算内国营工业生产企业和交通部门所属的工业生产企业,其他非工业部门所属的工业生产企业不纳入这次清查的范围。清查对象为上述企业1992年3月末库存

First, the inventory of finished products According to the Ministry of Finance, the State Council’s Production Office (92) Cai Gong Zi No. 95 “on the budget of state-owned industrial manufacturing enterprises stock inventory finished inventory notice,” the inventory of finished products range The state-owned industrial manufacturing enterprises under the state budget and the industrial enterprises affiliated to the transportation departments and the industrial enterprises affiliated with other non-industrial departments within the national budget shall not be included in the scope of this inventory. Inventory for the above-mentioned enterprises inventory at the end of March 1992