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一、调帐原则企业于1993年7月1日前按照《国营粮食企业会计制度》的规定设置有关的会计帐目,并按原规定的记帐方法进行日常会计核算,编制有关的会计报表。1993年7月1日起,执行新发布的《商品流通企业会计制度》,但对1993年7月1日以前的业务事项不再调整。调帐时,按照新制度的要求,对原有经济事项的调整(如有价证券应计利息等)应作为6月底以前发生的经济事项补记到6月份帐内。企业应按补记后的数字编制有关会计报表和科目余额表,并将科目余额作
First, the principle of adjustment of accounts In July 1, 1993 the company in accordance with the “State-owned grain enterprise accounting system,” set up the relevant accounting accounts, and according to the original provisions of the accounting methods for daily accounting, the preparation of the relevant accounting statements. Starting from July 1, 1993, the newly released “Accounting System for Commodity Circulation Enterprises” was implemented, but the business matters before July 1, 1993 will not be adjusted. When adjusting accounts, in accordance with the requirements of the new system, adjustments to existing economic matters (eg, interest accrued on securities, etc.) should be added to the June accounts as economic matters that occurred before the end of June. The company shall compile the relevant accounting statements and account balance sheets according to the figures after the supplement, and make the account balances