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国营商业、粮食企业会计决算是国家财政决算的重要组成部分。1991年度国营商业、粮食企业会计决算工作总的要求仍按财政部(90)财商字第357号《关于做好1990年度国营商业、粮食企业会计决算编审工作的通知》执行。现结合1991年度的新情况补充通知如下: 一、认真做好专项削价处理商品有关财务处理工作。国家专项削价处理商品到今年8月底已全部结束,各级财政部门要认真按照我部(91)财商字第72号和
State-owned commerce, grain enterprises accounting final accounts is an important part of the state financial accounts. The general requirements for the final accounts of State-owned commercial enterprises and grain enterprises in 1991 are still implemented in accordance with the Circular of the Ministry of Finance (90) Cai Shui Zi No. 357, “On Doing Well the Compilation and Editing of State-owned Commercial and Food Enterprises in 1990”. Now with the new situation in 1991 Supplementary notice as follows: First, do a good job of special price-cut handling of goods related to financial processing. National special price-cut products by the end of August this year has all over the financial sector at all levels should be conscientiously in accordance with the Ministry of Finance (91) Business No. 72 and