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在执行国家财政部颁发的《企业财务通则》、《企业会计准则》及新的行业财务会计制度一年多的时间内,单就施工企业执行的会计核算制度而言,对以下几个会计科目的核算处理提点肤浅的看法,求教于同行。一、盈余公积的核算问题新制度规定,该科目核算企业提取的盈余公积金,企业提取的公益金也是在该科目核算,在提取盈余公积金时,借记利润分配,贷记盈余公积。从旧制度与新制度接轨中转入盈余公积科目的有关明细科目,主要是由企业的特种基金中的技术装备基金、技术开发基金、新产
In the implementation of the “General Principles of Corporate Finance”, “Accounting Standards for Business Enterprises” issued by the Ministry of Finance, and the new industry financial accounting system for more than one year, the following accounting subjects were used for the construction of the enterprise’s accounting system. The accounting treatment provides some superficial views and seeks advice from colleagues. 1. The accounting system for surplus reserves The new system stipulates that the subject accounts for the surplus reserve fund drawn by the enterprise. The public welfare fund drawn by the enterprise is also accounted for in this subject. When the surplus reserve is withdrawn, the debit profit is allocated and the surplus reserve is credited. The related detailed subjects transferred from the old system to the new system into the surplus reserve fund are mainly the technical equipment funds, technology development funds, and new products in the special funds of the company.