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为了适应商业体制改革和集体商业经济发展的需要,加强城镇集体商业企业的会计管理,提高会计核算工作水平,财政部于1990年9月制订颁发了《城镇集体商业企业会计制度》。 《城镇集体商业企业会计制度》(以下简称《制度》,在会计核算上较之传统模式有了很大的突破和改革。由于本市城镇集体商业企业分布广泛,数量庞众,原来执行的制度也不统一,因此,在执行中对新制度提出了不少问题。现就《制度》的适用范围、核算特点,会计处理、报表编制四个方面有关问题作出简要解答。
In order to meet the needs of the reform of the commercial system and the development of a collective business economy, and to strengthen the accounting management of urban collective commercial enterprises and improve the level of accounting work, the Ministry of Finance formulated and promulgated the Accounting System for Urban Collective Commercial Enterprises in September 1990. The Accounting System for Collective Business Enterprises in Cities and Towns (hereinafter referred to as the “System”) has made great breakthroughs and reforms in accounting in comparison with the traditional ones, and as a result of the extensive distribution of mass-market enterprises in cities and towns and their large numbers, the original system of implementation Therefore, many problems have been raised in the implementation of the new system, and a brief answer to the questions concerning the scope of the “system”, accounting characteristics, accounting treatment and preparation of statements has been put forward.