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三、资产负债表各项目的清查 (三十二)生产联合公司、企业和组织有责任清查: 1、固定资产——每年至少一次。必须在编制年度报表和资产负债表以前,即报告年度的十一月一日后进行; 各部、各主管部门和各级人民代表苏维埃执行委员会管理处(科)有权批准其所属生产联合公司、企业和组织对房屋、建筑物和其它不动产每二、三年清查一次; 2、基本建设投资——每年至少一次,并应在编制年度报表和资产负债表以前,报告年度的十二月一日之后进行; 3、在产品和自制半成品——在编制年度报表和资产负表以前,报告年度的十月一日之后进行。此外,还要根据有关部、主管部门或人民代表苏维埃执行委员会管理处(科)的规定进行定期性的清查;
Third, the inventory of the balance sheet items (32) production joint companies, companies and organizations have the responsibility to inventory: 1, fixed assets - at least once a year. Must be prepared before the preparation of the annual report and the balance sheet, that is, after November 1 of the reporting year. The ministries, administrations and the people’s representatives at all levels have the authority to approve the production joint companies and enterprises to which they belong. Every two or three years of inventory of houses, buildings, and other real estate shall be conducted once; 2. Investment in capital construction—at least once a year, and before the preparation of the annual report and balance sheet, after December 1 of the reporting year. Conduct; 3, in the product and homemade semi-finished products - before the preparation of the annual report and the negative assets table, the report year after October 1. In addition, periodic inspections shall be carried out in accordance with the provisions of the Administration Department of the Soviet Executive Committee of the relevant ministries, authorities or people’s representatives;