论文部分内容阅读
实行第二步利改税后,国营工业企业的会计报表,增设了“应上交及应弥补款项情况表”,要求从1984年12月份起,按月填报.这张表共有18个项目,包括“应交税金”科目所属的12个明细科目、“应交利润”科目、“应交资金占用费”科目、“应交折旧基金”科目和“应交能源交通建设基金”科目,每个项目,分年初未交数、应交数、已交数和月末未交数四项指标;“应弥补亏损”科目所属的2个明细科目,每个项目,分年初未补教、应补数、已补数和月末未补数四项指标. 鉴于目前市场上出售的帐薄格式,不能适应编
After the implementation of the second-step tax reform, the state-owned industrial enterprises’ accounting statements have added “a list of conditions that should be turned over and should be used to make up payments”. They are required to complete monthly reports starting from December 1984. There are 18 items in this form, Including 12 detailed subjects, “Acceptable Profit” subjects, “Acceptable Fund Occupation Fees” subjects, “Deposits Deductible Funds” subjects, and “Acceptable Energy Transportation Construction Funds” subjects to which the “Taxes Payable” subject belongs. Projects are divided into four indicators: the number of unpaid items at the beginning of the year, the number of items due, the quantity turned over, and the number of unpaid items at the end of the month; the two detailed subjects to which the “recovery deficits” account belongs; , complements, and end-of-month endings are four indicators. Given the current book format sold on the market, it cannot be adapted