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上钢五厂的财务会计工作,实行内部独立核算、对外统一管理的制度。 厂内设立“小银行”是各部门经济往来的结算中心。全厂共设三十六个核算单位,每个内部核算单位分别设置反映各部门生产经营活动的财务帐册及会计报表(三本帐——总帐、明细帐、日记帐;三张表——资金平衡表、销售利润表、成本计算表)。
On the five steel plant financial accounting work, the implementation of internal independent accounting, unified management of the system. The establishment of “small bank” in the factory is the settlement center for the economic exchanges between various departments. The whole plant a total of 36 accounting units, each of the internal accounting units are set to reflect the various departments of production and operation of the financial books and accounting statements (three accounts - the general ledger, subsidiary ledger, journal; three tables - - capital balance sheet, sales income statement, cost calculation sheet).