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根据现行工业会计制度规定,企业除需编报资产负债表、损益表和财务状况变动表三张主表外,还需编报利润分配表和主营业务收支明细表等附表。其中主营业务收支明细表反映企业主营业务收入、业务成本、业务费用、业务税金及附加以及主营业务利润等。在市场经济条件下,企业作为独立经营、自负盈亏的经济实体,企业的成本资料是企业的经营秘密,一般不对外公布。而工业企业会计制度规定填报的主营业
According to the provisions of the current industrial accounting system, in addition to the preparation of the balance sheet, profit and loss statements and changes in the financial position of the three main table, the company also need to compile a statement of profit distribution and the main business income and expenditure schedules and other schedules. Among them, the schedule of main business receipts and disbursements reflects the main business income, business costs, business expenses, business taxes and surcharges, and main business profits of the Company. Under the condition of market economy, an enterprise as an independent and self-financing economic entity and its cost data are the operating secrets of the enterprise and are generally not announced. The accounting regulations for industrial enterprises to fill in the main business