论文部分内容阅读
一、总说明(一)为了统一规范新闻出版业的会计核算,真实、完整地反映新闻出版业的会计信息,有利于新闻出版业的公平竞争,根据《中华人民共和国会计法》、《企业财务会计报告条例》、《企业会计制度》和国家有关法律、法规,并结合新闻出版业特点及实际情况,特制定《新闻出版业会计核算办法》(以下简称“办法”)。(二)中华人民共和国境内从事新闻出版工作(含图书、报纸、期刊、音像制品和电子出版物的出版、发行、印刷、复制加工、物资供应等活动)的经营单位,在执行《企业会计制度》的同时,执行本办法。(三)本办法仅对新闻出版业主营业务的会计核算方法进行规范,由《出版单位会计核算办法》、《发行企业会计核算办法》、《报业单位会计核算办法》、《印刷、复制企业成本核算办法》和《印刷物资供应企业成本核算办法》组成。从事图书、期刊、音像制品、电子出版物、网络出版物、投影片(含缩微制品)等出版业务的单位(以下简称“出版单位”)、发行企业、报业单位、印刷、复制企业、印刷物资供应企业应根据其经营特点,执行相应的会计核算办法。
I. General Description (I) In order to standardize the accounting of the press and publishing industry, the accounting information in the press and publishing industry should be truly and completely reflected in the fair competition in the press and publishing industry. According to the Accounting Law of the People’s Republic of China, Accounting Regulations “,” Accounting System for Business Enterprises “and the relevant national laws and regulations, and combined with the characteristics of the press and publication industry and the actual situation, formulated the” Accounting Measures for Press and Publication “(hereinafter referred to as the” Measures “). (2) The business units engaged in the press and publication work (including the activities of publishing, distributing, printing, copying, processing, material supply and so on) of the press and publication within the territory of the People’s Republic of China (including books, newspapers, periodicals, audio-visual products and electronic publications) At the same time, the implementation of these measures. (3) This method only regulates the accounting method of the main business of press and publication industry. It consists of Accounting Methods for Publishing Enterprises, Accounting Methods for Issuing Enterprises, Accounting Methods for Press Enterprises, Printing, Copying Business Cost Accounting Measures ”and“ printing supplies supply business cost accounting methods ”. Publishing units engaged in the publishing business of books, periodicals, audio-visual products, electronic publications, online publications, transparencies (including microform products) (hereinafter referred to as “publishing units”), issuing enterprises, newspaper companies, printing and copying enterprises , Printing materials supply enterprises should be based on its operating characteristics, the implementation of the corresponding accounting measures.