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财政部以(93)财会字第40号文发出《关于电影、新闻出版企业执行新会计制度若干问题的规定的通知》(已刊本刊第七期)。该通知有四个附件,现将其附件一《新闻出版企业执行〈工业企业会计制度〉的补充规定》刊登如下。按照财政部(92)财会字第67号《关于印发工业企业会计制度的通知》的规定,新闻出版企业将于1993年7月1日起执行新的《工业企业会计制度》,为保证新闻出版企业新旧会计制度顺利衔接,特做如下补充规定。一、执行《工业企业会计制度》及补充规定的新闻出版企业是指企业性质,或事业单位实行企业管理的出版社、
The Ministry of Finance (93) Cai Zi Zi No. 40 issued the Notice on the Provisions of the Film and News Publishing Companies on Some Issues Concerning the Implementation of the New Accounting System (Issue 7). There are four annexes to this notice, and its Annex I, “Supplementary Provisions of the Press and Publishing Enterprises for the Implementation of Accounting System for Industrial Enterprises”, is published below. According to the “Ministry of Finance (92) Accounting Word No. 67” on the issuance of the accounting system of industrial enterprises, “the provisions of press and publishing companies will be July 1, 1993 onwards, the implementation of the new” industrial enterprise accounting system "to ensure the press and publication New and old accounting system smoothly convergence, special make the following additional provisions. A press and publication enterprise that implements the Accounting System for Industrial Enterprises and supplementary provisions refers to a publishing house that has the nature of the enterprise or the institution that manages the enterprise,