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各省、自治区、直辖市、计划单列市财政厅(局):《住房公积金会计核算办法》印发以来,陆续接到各地住房公积金管理中心的来电,反映住房公积金运作过程中有关其他应收款、其他应付款会计核算问题。为了完善《住房公积金会计核算办法》,我们对住房公积金运作过程中有关其他应收款、其他应付款的会计核算进行了补充,现印发给你们,请印发各级住房公积金管理中心遵照执行。
Finance Bureau (Bureau) of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and City under Separate State Planning: Since the issuance of the “Accounting Methods for Housing Provident Fund”, they have successively received inquiries from the housing accumulation fund management centers of all localities to reflect other receivables and other payables during the operation of housing provident funds, Accounting problems. In order to improve the “Accounting Methods for Housing Provident Fund,” we supplement the accounting for other receivables and other payables in the operation of housing provident funds. We hereby issue them to you, and issue them at all levels of the housing provident fund management center to comply with the implementation.