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财政部对基层企业1980年度会计报表中的“企业基金计算表”及其附表重新作了规定。新表式的内容设计得比较科学,既能正确计算企业基金,又简单明了。由干整个报表内容很多,而且大部分项目是1979年报表上原来就有的,下面着重谈谈新增加的项目及其计算方法。在附表中,为了能够正确计算“本年增长利润(已扣除年末未交利润)”(即附表28行)和“年末未交利润(已扣除按增长利润计算的企业基金)”(即附表23行),新增加了“本年增长利润(未扣除年末未交利润)”(即附表27行)和“年末未交利润(未扣除按增长利润计算的企业基金)”(即附表22行)两个项
The Ministry of Finance regulates the “Enterprise Fund Calculation Form” and its schedules in the 1980 annual accounting statements of grass-roots enterprises. The contents of the new form designed to be more scientific, both the correct calculation of corporate funds, but also simple and clear. The entire report consists of many items, and most of the items were originally from the 1979 report. The following sections focus on the newly added items and their calculation methods. In the attached table, in order to be able to correctly calculate the “profit growth for the year (after deducting non-profits at the end of the year)” (that is, schedule line 28) and the “non-profits at the end of the year ”(That is, schedule line 23), added a“ new year profit growth (without deducting the year-end profits) ”(that is, Schedule 27 lines) and“ year-end unpaid profits Enterprise Fund) ”(Schedule 22 lines) two items