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国营渔场全面推行经济承包责任制以后,为了及时正确地反映渔场与内部承包单位的经济往来关系,应增设以下会计科目: 1、承包单位往来科目。用以反映渔场与内部承包单位各项经济往来业务。增方反映渔场给承包单位垫付的直接生产费用、生活费用、财产转让作价款、应交的承包上交款等。减方反映承包单位已归还的各种垫付款、财产转让作价款和承包上交款等。本科目按承包单位设户,年终增方余额反映渔场的债权,减方余额
After the state-owned fishery has fully implemented the economic contract responsibility system, in order to promptly and correctly reflect the economic relations between the fishery and the internal contractor, the following accounting items should be added: 1. The contractor’s current account. It is used to reflect various economic transactions between fisheries and internal contractors. The increasing party reflects the direct production costs, living expenses advanced by the fishery to the contractor, the price for property transfer, and the payment due on the contract. The deduction party reflects various advance payments, property transfer awards and contract submissions that have been returned by the contractor. This account establishes households according to the contracting unit. The year-end increasing balance reflects the fishery’s creditor’s rights and the balance of the reduction