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按照财政部(92)财会字第69号“财政部关于印发《商品流通企业会计制度》的通知”的规定,集体商业企业将于1993年7月1日起执行新的《商品流通企业会计制度》,原集体商业企业执行的《城镇集体商业企业会计制度》将同时废止。现将集体所有制商业企业执行新制度后的新老制定衔接中有关调帐问题规定如下:一、调帐原则企业于1993年7月1日前仍然按照原《城镇集体商业企业会计制度》的规定设置有关的会计帐
In accordance with the “Ministry of Finance, Accounting Circular No. 69” issued by the Ministry of Finance (the “Circular of the Ministry of Finance on Printing and Issuing the Accounting System for Commodity Circulation Enterprises”), the collective commercial enterprises will implement the new Accounting System for Commodities Circulation Enterprises on July 1, 1993 “, The original collective commercial enterprises to implement the” urban collective commercial enterprise accounting system “will be abolished at the same time. Now the collective ownership of commercial enterprises to implement the new system after the establishment of convergence between the old and new regulation on the issue of adjustment as follows: First, the principle of adjustment in July 1, 1993 enterprises are still in accordance with the original ”urban collective commercial enterprise accounting system," the provisions of Related accounting