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1、问《股份制试点企业会计制度》适用于哪些企业?答:《股份制试点企业会计制度》第二条规定“本制度适用于按照规定程序,经批准设立的股份制试点企业”。这一条规定包含四层意义:一是必须按照规定程序经过批准实行股份制试点的企业;二是不分行业,即不论是工业企业,还是商业、物资,供销企业:三是不论是原企业改组为股份制企业,还是新组建的股份制企业:四是不论是股份有限公司性质的企业,还是责任有限公司性质的企业。满足上述条件,进行股份制试点的企业,均应执行国家统一的《股份制试点企业会计制度》。
1, ask “joint-stock pilot enterprise accounting system” for which companies? A: “joint-stock pilot enterprise accounting system,” the second article “This system applies to the procedures in accordance with the provisions of the establishment of joint-stock pilot enterprises.” This is a provision that contains four meanings: First, we must follow the prescribed procedures approved by the joint-stock pilot enterprise; Second, regardless of industry, that is, whether industrial enterprises, or commercial, supplies, supply and marketing enterprises: Third, whether the original restructuring of the enterprise Joint-stock enterprises, or the newly formed joint-stock enterprises: Fourth, whether the nature of the company limited liability company or limited liability company nature of the enterprise. Enterprises that meet the above conditions and conduct joint-stock pilot projects shall implement the unified national accounting system for joint-stock pilot enterprises.