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为适应社会主义市场经济体制,满足“复关”和企业组织方式、经营形式及融资渠道等方面变化的要求,配合企业经营机制的转换,财政部于1992年11月发布了《企业财务通则》和《企业会计准则》(以下简称“两则”),并根据“两则”的要求,制定了《商品流通企业财务制度》和《商品流通企业会计制度》,要求所有从事商品流通活动的独立核算企业贯彻执行。因此,物资
In order to adapt to the socialist market economic system, meet the requirements of changes in the “re-opening” and enterprise organization methods, business forms, and financing channels, and in accordance with the transformation of the enterprise’s operating mechanism, the Ministry of Finance issued the “General Rules for Corporate Finance” in November 1992. With the “Accounting Standards for Business Enterprises” (hereinafter referred to as the “two”), and in accordance with the requirements of the “Two Regulations,” the “Financial System for Commodity Circulation Enterprises” and the “Accounting System for Commodity Circulation Enterprises” were formulated, requiring that all independent entities engaged in commodity circulation activities be independent. Accounting companies implement them. Therefore, supplies