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为了适应基本建设施工生产发展的需要,进一步促进基本建设多快好省地发展,财政部同国家建委在总结前几年实践经验的基础上,对一九七三年试行的《建筑安装企业会计制度》作了修改.新制度已于今年一月颁发施行.现把这次修改的要点简介如下: 关于会计科目一、原制度对会计科目只是按照增减记帐法的原理,分为资金来源和资金运用两大类,而没有按照帐户的经济内容进行归类.为了系统地分门别类地概括企业资金运动的全过程,
In order to meet the needs of capital construction construction and production development and further promote the development of infrastructure more quickly, economically and economically, the Ministry of Finance and the State Construction Commission, on the basis of summarizing the practical experience of previous years, System "was amended. The new system was issued in January this year. Now the main points of this amendment are as follows: On the accounting subjects, the original system of accounting only in accordance with the principle of change accounting method is divided into sources of funding And the use of funds in two broad categories, but not in accordance with the economic content of the account classified.In order to systematically categorize the whole process of corporate funds movement,