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(一)基本概念1、公社企业的性质和特点,发展公社企业的重大意义。2、公社企业的发展方针和经营范围。3、为什么要加强公社企业经营管理,它有哪些主要内容。 4、搞好公社企业经营管理有哪些基本要求。5、考核公社企业生产经营活动效果有哪些主要指标。6、公社企业财务管理在经营管理中的地位和作用。(二)劳动报酬的核算7、在社会主义制度下,劳动报酮应贯彻执行哪些原财。8、什么叫劳动报酬,劳动报酬总额的组成内容。9、为了便于划分费用,正确计算成本,对劳动报酬如何分类,帐务上怎样处理。10、公社企业劳动报酬形式有哪几种,各适于在何种情况下采用。
(1) Basic concepts 1. The nature and characteristics of the commune enterprises and the significance of the development of commune enterprises. 2. Development policy and business scope of commune enterprises. 3. Why do we have to strengthen the operation and management of the communes? What are the main contents? 4. What are the basic requirements for the operation and management of communes? 5. What are the main indicators for assessing the effects of the production and business activities of the communes? 6. The status and role of financial management of communes in the business management. (II) Calculation of labor remuneration 7. Under the socialist system, what kind of original financial assets should be implemented in the labor report. 8. What is the remuneration of labor and the composition of total labor compensation? 9, in order to facilitate the division of costs, the correct calculation of costs, how to classify the labor remuneration, how to deal with accounts. 10. There are several kinds of labor remuneration forms for communes, each of which is suitable for use under what circumstances.