“九五”年报审核工作紧张进行

• 作 者: 方法
• 出 处: 北京统计
• 发表日期: 1996年03期
• 关键词: 租用固定资产 指标数值 企业主营业务 条件判断 应付帐款 营业成本 应收帐款 未分配利润 应交增值税 会计制度规定

“九五”年报审核工作紧张进行［本刊讯］到目前为止，全市年报工作进展良好，同时也存在一些问题，主要是：一、少数财务年报指标计算机审核条件不严谨有些指标数值没有差错，但计算机审核条件判断为错。如粮食企业主营业务利润小于其它业务利润；使用租用固定资产的单位...

So far, the city’s annual report work has progressed well, but there are also some problems, mainly: First, a few financial annual indicators computer audit conditions are not rigorous Some indicators of numerical error-free, However, the computer audit conditions judged as wrong. Such as grain business profits less than other business profits; the use of units rented fixed assets ...