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根据国务院国发(1989)13号文件发布的《国家预算调节基金征集办法》,现对有关会计处理问题规定如下: 一、会计科目将“550应交能源交通建设基金”科目改为“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。企业按规定计算的应交能源交通重点建设基金、预算调节基金等,借(减)记“专用基金”等
According to the Measures for Solicitation of the State Budget Restructuring Fund issued by the State Council’s State Development (1989) No. 13 document, the relevant accounting treatment issues are now stipulated as follows: I. The title of the accounting subject shall be changed to “550 special items” for the “550 Funds for Energy Transportation Construction Funds”. “Payment” subject. 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. According to regulations, enterprises should pay energy transportation key construction funds, budget adjustment funds, etc., borrow (deduct) notes “special funds”, etc.