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根据国务院国发[1989]177号《关于清理检查“小金库”的通知》精神,现将国营工业企业清理检查“小金库”有关会计处理问题通知如下: 一、关于在自查期限以内,企业主动自查自报的“小金库”资金的帐务处理企业应将已用于生产和集体福利,职工奖励的“小金库”资金,转入本单位财务会计部门的帐目核算,借(增)记“专项应收款”科目,贷(增)记“专用基金)科目’同时,借(减)记“专用基金”科目,贷(减)记“专项应收款”科目。其中,对于动用“小金库”购建固定资产部分,应登记固定资产及国家资金帐户。用于职工奖金、实物、补贴、津贴的,要纳入单位奖金发放总额,按规定补交奖金税,补交的奖金税,借(减)记“专用基金”科目,贷(减)记“专项存款”科目。
In accordance with the Circular of the State Council on Guofa [1989] No. 177 on Clearing and Inspection of “Small Treasuries”, we hereby notify the state-owned industrial enterprises about the accounting treatment of the “small treasuries” as follows: I. About the period of self-inspection, The self-inspection self-report “small treasuries” fund accounting business should be used for production and collective welfare, employee rewards “small treasuries” funds should be transferred to the unit’s accounting department of financial accounting, by ) To write down “special receivables” subjects, loans (increase) in mind “special funds) subjects’ at the same time, by (minus) To use the ”small treasury“ to purchase fixed assets and build fixed assets and state funds accounts should be registered for workers bonus, in-kind, subsidies, allowances, to be included in the total bonus unit, according to the provisions of pay bonus tax, pay the bonus Tax, borrow (less) record ”special fund“ subject, credit (minus) record ”special deposit" subject.