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五、财务成果方面 财务成果方面,新旧制度与原制度有很大区别。不管是利润的形成还是利润的分配,新制度都作了重大改革。在利润形成方面,新制度主要作了两个比较大的改革,一方面是将原来的“销售”科目取销,分解为几个一级科目,如增设了“产品销售收入”、“产品销售成本”、“产品销售费用”、“产品销售税金及附加”、“其它业务收入”和“其它业务支出”等科目。因此在结转利润时,就由原来的统一由“销售”科目转到“利润”科目改为分别由各个科目转到“本年利润”科目。另一方面是对于投资收入的处理,企业如果有联营单位转来利润,在原制度中是不记入利
V. Financial Results In terms of financial results, the old and new systems are very different from the original system. Whether it is the formation of profits or the distribution of profits, the new system has undergone major reforms. In terms of profit formation, the new system has mainly made two major reforms. On the one hand, the original “sales” subject has been sold off and divided into several primary subjects. For example, “product sales revenue” and “product sales cost” have been added. “,” “Product sales expenses”, “product sales tax and additional”, “other business income” and “other business expenses” and other subjects. Therefore, when the profit is carried forward, it will be transferred from the original “sales” account to the “profit” account instead of from each account to the “profit of the year” account. On the other hand, for the treatment of investment income, if an enterprise has transferred profits from an affiliated company, it is not credited to the original system.