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目前,各部门、各地区正在对所属建设单位布置1987年年度决算会计报表的编报工作,为了便于基层建设单位和主管部门正确编制和汇总编制年度决算会计报表,现对各部门、各地区询问较多的几个问题,解答如下: 问:“资金平衡表”补充资料中有关“基建结余资金”所属“年初数”和“年末数”两个项目如何填列? 答:“年初数”项目,根据经批准的上年本表“年末数”项目数字填列;“年末数”项目根据本表有关项目数字,按下列公式计算填列: “基建拨款合计”(54行)+“基建投资借款”(71行)+“企业债券资金”(83行)+“待冲基建支出”(84行)-“基本建设支出合计”(1行)-“应收生产单位投资借欺”(11行)
At present, all departments and regions are arranging the compilation work of the 1987 annual final accounting statements for their construction units. In order to facilitate the grass-roots units and competent departments to compile and compile the annual accounting statements correctly, they are now asking various departments and regions More questions, the answer is as follows: Q: “capital balance sheet ” supplementary information on “infrastructure balance funds ” belongs “beginning of the year ” and “end of year ” how to fill out the two items A: The items at the beginning of the year are listed according to the figures of the end-of-year table approved in the previous year. The items at the end of the year are calculated according to the following formula + “Capital Investment Loans” (line 71) + “Corporate Bond Funds” (line 83) + “Pending Infrastructure Expenditure” (line 84) - “ ”Total capital expenditure “ (line 1) - ”Investment unit to lend production units" (line 11)