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财政部(93)财会字第61号文印发了“关于编制对外经济合作企业1993年年度汇总会计报表的通知”。1993年的决算工作不同于往年,由于“两则”“两制”是年度中间执行的,势必造成年度决算工作的一定困难。为了作好1993年的决算工作,我们编写了这组问题解答,供外经企业及各有关主管部门编制报表时参考。问:1993年决算应掌握的原则是什么?答:由于1993年决算处于新旧制度转换的特殊时
The Ministry of Finance (93) Cai Zi Zi No. 61 issued the Notice on Compiling the Annual Summary Accounting Statements of Foreign Economic Cooperation Enterprises in 1993. The final accounts of 1993 are different from those in previous years. Since “two” and “two systems” are implemented in the middle of the year, it is bound to cause some difficulties in the final accounts for the year. In order to make the final accounts in 1993, we have compiled this set of questions and answers for the reference of foreign-funded enterprises and relevant departments for the preparation of statements. Q: What are the principles that should be grasped in the 1993 accounts? A: Since the 1993 accounts were in the special period of transition from old to new system