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中财部第4号、第5号令,发布了“企业财务通则”和“企业会计准则”,并从1993年7月1日起在全国施行。学习“两则”,搞好财务会计制度与国际会计的接轨工作,是当前财会业务的中心工作,也是企业生产经营活动的中心工作。我们厂作为财务会计制度改革的试点单位,1992年的年报已按照财务会计制度改革的要求进行编报,1993年起按新的会计科目进行会计核算。回顾从1992年四季度实行财
No. 4 and No. 5 of the Ministry of Finance set forth the General Rules for Corporate Finance and the Accounting Standards for Business Enterprises and implemented them throughout the country starting from July 1, 1993. Learning the “two” and do a good job of financial accounting and international accounting standards, is the center of the current accounting business, but also the center of production and business activities. Our factory as a pilot unit of the reform of financial accounting system, the annual report in 1992 has been prepared in accordance with the requirements of the reform of the financial accounting system, 1993, accounting for new accounting subjects. Recall from the fourth quarter of 1992 the implementation of fiscal