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按照财务会计改革的总体部署,《企业财务通则》发布后,应制定分行业的财务制度。按照行业划分,我们制定了《旅游、饮食服务企业财务制度》(以下简称新制度),并将于7月1日起执行。现将新制度的有关内容介绍如下: 一、制定的依据及其适用范围新制度以《企业财务通则》这个规范境内企业财务活动的基本原则为依据,结合旅游企业、饮食服务企业的业务特点,充分考虑国家的产业政策而制定。新制度打破了所有制和部门界限.以旅游、饮食服务企业为规范对象,适用于境内所有旅游、饮食服务企业。二、新制度的主要内容新制度以财务通则为依据,对旅游、饮食服务企业的资金筹集、资产、负债、对外投资、成本费用、营业收入、利润及利润分配等主要经济业务以及外币业务、财务清算等内容作了全面规定。
According to the general plan of financial accounting reform, after the release of “General Rules for Corporate Finance”, a financial system for sub-sectors should be formulated. According to the division of industries, we formulated the “Financial System for Tourism and Food Service Enterprises” (hereinafter referred to as “the new system”) and will be implemented on July 1. The new system is now described as follows: First, the basis for the formulation and scope of its application of the new system of “General Rules for Corporate Finance” this standardize the basic principles of domestic financial activities, based on the combination of tourism enterprises, catering services business characteristics, Fully consider the country’s industrial policy and development. The new system breaks the boundaries of ownership and departments, and targets tourism and catering service enterprises for all tourism and catering service enterprises in China. Main contents of the new system The new system is based on the General Rules for Finance and provides financial services to major economic and foreign currency businesses such as capital raising, assets, liabilities, foreign investment, cost and expenses, operating income, profit and profit distribution of tourism and catering service enterprises, Financial clearing and other content made a comprehensive provision.