说 明1.报业集团、报社(以下简称“报业单位”)在执行《企业会计制度》的同时,执行本办法。2.报业单位中具有独立法人资格的出版社、杂志社、发行公司、广告公司、印务公司等单位,执行《企业会计制度》及相应的会计核算办法。3.报业单位承接外部报刊等印刷业务时,由委托印刷单 Notes 1. Press groups and newspapers (hereinafter referred to as “press units”) implement these Measures while implementing the “Enterprise Accounting System.” 2. Press agencies with independent legal personality of publishing houses, magazines, publishing companies, advertising companies, printing companies and other units, the implementation of “Enterprise Accounting System” and the corresponding accounting measures. 3. Press units to undertake external newspapers and other printing business, commissioned by the printing sheet