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三、有关经济业务的会计处理。 1.关于集体小型企业租赁经营的有关会计处理。 租赁经营,是企业改革的一个重要形式。为了增强企业活力,提高经济效益,国营商业小企业实行改、转、租(即国家所有、集体经营,转为集体和租赁经营),部分集体商业小企业也采用了租赁经营的形式。国营商业小企业实行改、转、租后,执行集体企业财务会计制度,国营商业企业的汇总会计报表中不再包括这一部分企业。但是,这些企业占用了一部分国家资金,为了保证国家资金的完整性,国营商业会计制度规定,主管单位应按改、转、租企业占用的资金增加固定资金、流动资金和有关
Third, the accounting treatment of economic business. 1. On the accounting treatment of lease operations of collective small businesses. Leasing business is an important form of enterprise reform. In order to enhance the vitality of enterprises and increase economic efficiency, state-owned commercial small-scale enterprises implement reform, transfer, and rent (ie state-owned, collective management, and collective and lease operations). Some collective commercial small businesses also adopt the form of lease operations. After the state-owned commercial small-scale enterprises implement reform, transfer, and lease, they implement the collective enterprise financial accounting system. The state-owned commercial enterprise’s consolidated accounting statements no longer include this part of the enterprise. However, these enterprises occupy a part of state funds. To ensure the integrity of state funds, the state-run commercial accounting system requires that the competent authority should increase fixed capital, liquidity, and related funds according to the funds occupied by the reform, transfer, and rent enterprises.