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1995年度我公司实行了公司制,并通过划小核算单位,建立分厂,实行“模拟法人,独立经营、自负盈亏、联利计酬”制度,从而降低了产品成本,增加了效益。财务部门如何配合上述划小核算单位建立财务核算体系,关系到划小核算工作能否成功。以下就公司湾里分厂划小核算单位后公司及分厂的会计报表及帐务处理的做法作一简要介绍。一、分厂会计报表的设置1、分厂独立核算后,与公司在经济上是买卖关系。分厂对外不是独立法人实体,属模拟法人。分厂为公司生产的各种柴油机零配件作为产成品向公司出售,公司则
In 1995, our company implemented the company system, and set up branch factories by planning small accounting units to implement the system of “simulating legal person, independent management, self-financing, unite payment”, thus reducing the product cost and increasing the benefit. How the finance department cooperates with the aforesaid small-budget accounting unit to establish the financial accounting system is related to the success of planning the small-budget work. The following company Wanli branch planning small accounting units after the company and branch of the accounting statements and accounting practices for a brief introduction. First, the branch accounting statements set 1, branch independent accounting, and the company is the economic relationship between the sale. Foreign branch is not an independent legal entity, is a simulated legal person. Branch for the company produced a variety of diesel engine parts and components sold to the company as a finished product, the company then