论文部分内容阅读
山西省决定,1992年在全省地方预算内工商企业中全面开展清物资、清资金、清帐务的“三清”工作。清物资,就是清查企业在生产领域和流通领域中的流动资产,包括库存材料、外购半成品、低值易耗品等;清资金,就是清查企业的库存现金、银行存款、各种有价证券、债权、债务和企业内、外部各种往来款项;清帐务,就是清查企业的各项预提、待摊费用、成本差异和各种挂帐等。
Shanxi Province decided in 1992 to carry out the “three clear” work of clearing supplies, clearing funds and clearing accounts in the industrial and commercial enterprises within the province’s local budget. Clear materials, that is, inventory of liquid assets in the field of production and circulation of enterprises, including inventory materials, purchased semi-finished products, low-value consumables, etc .; clear capital, inventory inventory of enterprises, bank deposits, a variety of securities , Claims, debts and various internal and external business payments; clear accounts, is the inventory of the business withholding, prepaid expenses, cost differences and all kinds of accounts and so on.