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一问:国营工业企业交纳的国家预算调节基金,在会计上应如何处理? 答:国营工业企业的“550应交能源交通建设基金”科目,应改为“550专项应交款”科目。本科目核算企业应交的能源交通重点建设基金、预算调节基金等各种专项应交款项。本科目应按“能源交通重点建设基金”、“预算调节基金”等专项应交款,分别设置明细科目核算。
Question 1: How should the national budget adjustment fund paid by the state-owned industrial enterprises be handled in accounting? Answer: The title of the “550 Fund for Energy Transportation Construction Fund” of state-owned industrial enterprises should be changed to “550 Special Contributions”. This item accounts for various special accounts payable by enterprises, such as energy transportation key construction funds and budget adjustment funds. This subject should be set up according to the special fund for “energy transportation key construction fund”, “budget adjustment fund” and other special accounts.