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由财政部教材编审委员会组织编写的中等财政(财经)学校试用教材《工业会计》一书,即将由中国财政经济出版社出版,各地新华书店发售。该书主要供财经类中专学校作为教材使用,也可供财会人员自学参考之用。《工业会计》一书是参照财政部1981年《国营工业企业会计制度》编写的。全书共二十五万字,分为九章。第一章总论,主要阐述工业会计的内容、任务和工业企业会计工作的组织;第二章至第八章,分别阐述货币资金、结算业务、工资、固定资产、材料、产品成本、产成品、销售、利
The book “Industrial Accounting”, a sample textbook for secondary finance (financial) schools written by the Editorial Board of the Ministry of Finance, will be published by China Financial and Economic Publishing House and will be put on sale at Xinhua Bookstores throughout the country. The book is mainly used for financial secondary schools as textbooks, but also for financial accounting personnel for self reference. The book “Industrial Accounting” was compiled with reference to the “Accounting System for State-owned Industrial Enterprises” issued by the Ministry of Finance in 1981. The book a total of 250,000 words, divided into nine chapters. The first chapter is the general introduction, which mainly elaborates the content and tasks of industrial accounting and the accounting organization in industrial enterprises. From chapter two to chapter eight, it describes the monetary capital, settlement business, salary, fixed assets, materials, product cost, finished product Sales, profit