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为了提高各级财政部门汇总外贸企业年度会计报表的质量,便于审查、批复外贸企业的年度决算,现根据财政部在山东泰安召开的全国财政系统外贸企业会计决算布置会上代表们所提带有普遍性的问题,作以下解答。问:财政部1989年要求各级财政部门汇总几套外贸企业的年度会计报表?与1988年比较有何区别?答:今年各级财政厅(局)要汇总两套外贸企业的年度会计报表:一套是按全省口径汇编;另一套是按承包口径汇编。与去年相比,减少了按试点行业单独汇总的一套报表。在汇总的两套报表中,汇鳊企业的范围和报表种类与去年也有所不同:一个不同是,汇总全省口径的报表时,以财务隶属关系为基础,凡与财政外贸口有财务隶属的企业,即使没有承
In order to improve the quality of annual accounting reports of foreign trade enterprises at all levels of the financial departments, to facilitate the examination and approval of the annual accounts of foreign trade enterprises, according to the Ministry of Finance held in Taian, Shandong Province, the financial system of foreign trade enterprises accounting final arrangement with the delegates brought The general question, make the following answer. Q: In 1989, the Ministry of Finance required the financial departments at all levels to summarize the annual accounting statements of several foreign trade enterprises and what is the difference compared with 1988? A: At this year’s level, departments of finance (bureau) should summarize the annual accounting statements of two foreign trade enterprises: One is compiled by the province’s caliber; the other is compiled by contracting caliber. Compared with last year, a separate set of statements by pilot industry has been reduced. In the two sets of consolidated statements, the scope of Huihui enterprises and the types of statements are also different from those of last year: one difference is that when aggregating the reports of the entire province on the basis of financial affiliation, those with financial affiliations have financial affiliations Business, even if there is no commitment