论文部分内容阅读
为正确核算和反映金融、保险企业的经营成果,保证国家财政收入稳定增长,财政部最近以(89)财商字第417号文发出了《关于做好金融、保险企业1989年年度会计决算编审工作的通知》。内容如下:一、认真核实企业盈亏。1、金融、保险企业各项业务收入,代办和委托代办的手续费(包括代理人民银行业务的全额手续费收入),劳务服务费收入,未独立核算的信托部门收入,都要在有关会计决算中如实反映。2、严格审查各项开支,认真核实成本。各项支出和按规定应分摊的各项费用,均应纳入会计决算。凡不属于本年的有关费用支出不得以预提、待摊等名义虚增、虚减当年盈亏。对于超过财政部核批的综合费用率的费用,应在企业利润留成资金中开支。
In order to correctly account for and reflect the operating results of financial and insurance enterprises and ensure the steady growth of national revenue, the Ministry of Finance recently issued the Circular on Financial Audit and Insurance Companies’ 1989 Annual Accounts Final Compilation Work notice. " The content is as follows: First, carefully verify the business profit and loss. 1. The business income of the financial and insurance enterprises, the commission fees (including the full commission income from the PBC business), the income from labor service fees, and the revenue of the trust which has not been independently accounted for shall be paid in the relevant accounting Reflect the final accounts. 2, strictly examine the various expenses, carefully verify the cost. All expenditures and all expenses that should be apportioned according to regulations shall be included in the accounting final accounts. Expenses related to expenses that do not belong to this year shall not be inflated in the name of accrued advance, amortization, etc., and the current profits and losses of the current year should be negated. Expenses that exceed the comprehensive fee rate approved by the Ministry of Finance shall be expensed in the retained profits of the enterprise.