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根据国家体改委、国家计委、财政部、国家国有资产管理局体改经[1989]38号文件,和国家体改委、财政部、国家国有资产管理局体改经[1989]39号文件,以及财政部(89)财工字131号、134号文件的规定,财政部以(89)财会字第60号文发出了《关于国营工业企业兼并和出售有关会计处理的暂行规定》,内容如下: 一、会计处理原则 (一) 国营工业企业兼并或购买其他企业,无论被兼并或被出售企业原来执行何种会计制度,应自被兼并或被出售办理产权转让手续后,执行国营企业的有关会计制度。 (二) 国营工业企业被兼并或被出售,在被兼并或被出售办理产权转让手续期间,仍然执行国营工业企业会
According to the State Economic Restructuring Commission, the State Development Planning Commission, the Ministry of Finance, the State Administration of State-owned Assets Supervision and Administration Commission [1989] Document No. 38, and the State Commission for Restructuring the Economy, the Ministry of Finance and the State Administration of Industry and Information Technology [1989] No. 39 (89) Cai Shui Zi 131 and Document 134, the Ministry of Finance issued the Provisional Regulations on the Accounting Treatment of Merger and Sale of State-owned Industrial Enterprises with (89) Cai Kuai Zi No. 60, The contents are as follows: I. Principles of accounting treatment 1. State-owned industrial enterprises merge or purchase other enterprises, no matter be merged or sold. What kind of accounting system was originally implemented by the enterprises, they should execute state-owned enterprises after being merged or sold The relevant accounting system. (2) State-owned industrial enterprises are merged or sold, while they are annexed or sold for property transfer procedures, the State-owned Industrial Enterprises Association