论文部分内容阅读
根据现行银行结算办法和有关财务制度的规定,财政部以(89)财会字第51号文发出《关于国营施工企业票据结算和发行债券会计处理规定的通知》,内容如下: 一、会计科目 (一)增设“178应收票据”“658应付票据”两个科目。
According to the provisions of the current bank settlement method and the relevant financial system, the Ministry of Finance (1989) issued the Circular on the Accounting Treatment of Note Settlement and Issuance of Bonds by State-owned Construction Enterprises with (89) CDI Zi No. 51 as follows: 1. Accounting subjects A) add “178 notes receivable ” “658 notes payable ” two subjects.