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本市地方国营工业、供销、物资、城市公用企业的决算报表,大多数单位的编报质量是较好的,但也还存在不少问题,特别是一些新增加的指标,差错率较高。现将在汇编过程中发现的工业、供销企业编制年度决算报表的主要差错情况归纳如下,以期引起各单位的重视。 1.在固定资产及流动基金表中增加的“本年减少的固定基金”项目,要求按固定基金科目的本年借方累计发生额填列。它包括因提取折旧而减少的固定基金和因调出、报
The final accounts of state-owned industries, supply and marketing, materials and urban public enterprises in this Municipality are good. However, there are still many problems in the compilation of statements by most of the units. In particular, some newly added indicators have a higher error rate. Now in the compilation process found in the industrial, supply and marketing enterprises to prepare annual statements of accounts of the major errors are summarized below, with a view to arousing the attention of all units. 1. The “fixed-fund reduction this year” project added to the table of fixed assets and current funds requires that the total amount of debit-side fixed assets accounts be recorded. It includes a reduction of fixed-income funds due to depreciation and recalls