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济南市集体企业根据市税务局济税二(93)101号、(93)148号文对新财会制度中有关问题的处理做了修整。现摘录如下:1、企业的固定基金(扣除待转固定基金、流动基金、专用基金中的更新改造基金以及集体商业企业经营资金和修建基金中的更新改造基金)做为城镇集体资本金。更新改造基金的出现赤字。则应由固定基金和流动基金冲减更新改造基金赤字。企业中的联社基金和主管部门投入的资金应在城镇集体资本金中单独反映。2、企业接受其他单位投入的资金或股金做为法人资本金。
Collective-owned enterprises in Jinan City have made adjustments to the handling of relevant issues in the new accounting system according to the Circular No.93 (101) and (93) No. 148 of the Municipal Taxation Bureau. Excerpts are as follows: 1. The company’s fixed funds (deducting funds to be transferred to fixed funds, current funds, special funds, renovation funds, and operating funds of collective commercial enterprises and renovation funds in the construction of funds) are used as urban collective capital funds. The deficit of the refinancing fund. Then the fixed fund and the liquidity fund should be used to offset the deficit of the reform fund. The funds invested by the joint-venture fund and the competent authority in the enterprise shall be separately reflected in the collective capital of the urban areas. 2. The company accepts funds or stocks invested by other units as legal person capital.