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从今年7月1日起,全国所有物资企业,不论外贸内贸,都要执行财政部新颁的《商品流通企业会计制度》(简称新制度),同时废除原物资企业会计制度。1.新制度与原《国营物资企业会计制度》(简称老制度)比较,增设了45个科目,保留了20个科目,废除了55个科目。即①除了“特准储备物资”之外,其他凡有“物资”一词的科目全部作废;②除“管理费用”科目之外,其他老的费用科目全部废除;③所有的基金科目(固定基金、流动基金、专用基金、特准储备基金、工资基金)都予以废除;④打破了资金专款专用制,凡带有“专”字的科目(专用拨款、专用基金、专项材料、专项工
Starting from July 1 this year, all material companies across the country, regardless of foreign trade domestic trade, must implement the “Accounting System for Commodity Circulation Enterprises” (the new system) newly issued by the Ministry of Finance, and at the same time abolish the original material enterprise accounting system. 1. The new system compared with the original “State-owned Materials Enterprise Accounting System” (abbreviated as the old system), adding 45 subjects, retaining 20 subjects and abolishing 55 subjects. That is, 1 In addition to the “special reserve material”, all subjects with the word “materials” are all set aside; 2 In addition to the “management fees” subject, all other old expense subjects are repealed; 3 All fund subjects (fixed Funds, current funds, special funds, special reserve funds, and wage funds) have all been repealed; 4 funds dedicated to special funds have been broken down, and subjects with special characters (special funds, special funds, special materials, special projects)