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近几年来,浙江省绍兴县乡镇企业发展迅速,全县乡镇企业总产值已达到14亿元.为了使乡镇企业能够在巩固中前进,实现速度与效益同步增长,绍兴县会计学会、财税局、农业银行和政协工商组组成联合调查组,到该县乡镇企业产值超一亿、利润超千万的柯岩乡进行联合调查.调查组在摸清情况的基础上,拟订了“绍兴县乡镇企业财务结算若干问题的处理意见”,受到县委,县政府领导的重视.其主要内容是: 一、关于推行经济承包责任制 1,销售收入结算问题.对货款一时不能收回的产品销售,在开出发票时,以“发出商品”科目处理,俟货款收到后再转“销售收入”.发出商品如超过一个月,货款仍不能收回的,应转作“销售收入”和“应收款”科目. 2,债权债务处理问题.在承包期内发生的不合理的应收款和应付款,应在承包期内处理完毕,否则由承包者承担经济责任(在应得奖金中扣回). 3,计税工资处理问题.乡办企业工资水平一
In recent years, the township and village enterprises in Shaoxing County of Zhejiang Province have developed rapidly. The total output value of township enterprises in the county has reached 1.4 billion yuan. In order to enable the township and township enterprises to advance in consolidation and achieve simultaneous growth in speed and efficiency, the Shaoxing County Accounting Society, Finance and Taxation Bureau, The Agricultural Bank of China and the CPPCC Business Group formed a joint investigation team to conduct a joint investigation in Keyan Township, whose township and township enterprises had output value exceeding 100 million and profits exceeding 10 million. The investigation team, on the basis of finding out the situation, drafted the “township and township enterprise finance in Shaoxing County. Settlement of settlement of certain issues has received the attention of the leaders of the county party committee and the county government. Its main contents are as follows: 1. The implementation of the economic contract responsibility system 1. The problem of sales revenue settlement. The sales of products whose payment cannot be recovered for a while, are invoiced. At the same time, the “send goods” account was used to process the purchase price and then transfer the “sales revenue.” If the goods are issued for more than one month and the payment cannot be recovered, they should be converted into “sales revenue” and “receivables” accounts. 2. Debt and debt processing problems. Unreasonable receivables and payables incurred during the contracting period should be handled within the contracting period. Otherwise, the contractor shall bear the economic responsibility. Clawing back bonuses). 3, taxable wages deal with the problem. Township enterprises wages a