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第一章总则第一条为了适应社会主义市场经济的需要,规范商品流通企业财务行为,促进商品流通企业公平竞争,根据《企业财务通则》制定本制度。第二条本制度适用于在中国境内从事商品流通活动的独立核算的所有企业(以下简称企业)。包括各种经济性质和组织形式的商业、粮食、外贸、供销合作社、图书发行、物资供销企业以及以从事商品流通活动为主营业务的其他企业。
Chapter I General Provisions Article 1 In order to meet the needs of the socialist market economy, regulate the financial behavior of commodity circulation enterprises, promote fair competition among commodity circulation enterprises, and formulate this system in accordance with the “General Principles of Corporate Finance.” Article 2 This system applies to all enterprises that are engaged in independent accounting of goods circulation activities in China (hereinafter referred to as enterprises). Including various economic properties and organizational forms of business, food, foreign trade, supply and marketing cooperatives, book distribution, material supply and marketing companies, and other companies engaged in commodity circulation activities in the main business.