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1993年6月4日,广西壮族自治区财政厅以(93)桂财字第5号文,给各地、市、县财政局,区直各工交企业主管部门,转发了财政部(93)财会字第24号《关于印发〈全民所有制工业企业新旧会计制度衔接有关调帐问题的处理规定〉的通知》,要求结合自治区财政厅(93)桂财工字第44号《关于贯彻实施新的企业财务制度有关政策衔接问题的通知》的规定,进行调帐工作。为便于各地贯彻执行,特将财政部印发的《处理规定》全文转载如下:
On June 4, 1993, the Department of Finance of Guangxi Zhuang Autonomous Region (93) Guicheng Zi No. 5 addressed to the competent departments of all localities, cities and counties, Circular No. 24 on Printing and Distributing the Provisions on the Handling of the Reconciliation of Old and New Accounting Systems in the Whole-Owned Private-owned Industrial Enterprises in Respect of Adjustment and Adjustment of Accounting Regulations, and in combination with the Circular of the Ministry of Finance (93) Cai Cai Gong Zi No. 44 on Implementing New Enterprise Finance System related to the issue of convergence of the policy, “the provisions of the reconciliation work. In order to facilitate the implementation of all localities, the full text of the ”Handling Regulations" promulgated by the Ministry of Finance is reproduced below: