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各中央企业:为全面反映中央企业的资产规模、经营实力和财务状况,为业绩考核和绩效评价结果的真实可靠奠定基础,根据《关于做好2003年度中央企业财务决算工作的通知》(国资评价[2003]104号)有关规定,各中央企业在2003年企业财务决算工作中,应当将建设单位并入企业财务决算。为了使各中央企业在并表时规范操作,我们设计了建设单位会计报表并表的会计科目转换参考格式及有关工作底稿抵消参考分录。现将有关事项通知如下:
Central enterprises: In order to fully reflect the assets scale, operational strength and financial status of central SOEs, they laid the foundation for the performance evaluation and the true and reliable performance evaluation results. According to the Circular on Doing Well in the Financial Final Accounts of Central SOEs in 2003 [2003] No. 104), the central enterprises shall incorporate the construction units into the financial statements of the enterprises in the final accounts for the enterprises in 2003. In order to standardize the operation of the central enterprises in the consolidated financial statements, we have designed a reference format for the conversion of accounting records in the consolidated accounting statements of the construction company and the reference entries for offsetting the relevant working papers. The relevant matters are hereby notified as follows: