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一、供销社是农民集资兴办的股份合作制性质的集体经济组织,但又区别于股份制企业。由于供销社实行“入股自愿、退股自由、保息分红、不承担风险”的制度未变,对社员投入的股金。应设立“社员股金”科目核算。对吸收的其他个人集资,则为个人资本金。二、供销社的公积金,可按新制度转增资本金。为便于核算,供销社理事会应设立“供销社资本”科目,理事会调帐时,将所属企业的“建设基金”“扶持生产资金”“科教补助资金”余额,转帐调增记入“供销社资本”科目。三、现行供销合作社会计制度规定,供销社由盈余分配提取和下级社上缴的特种公积金,在公积金科目核算。在新旧制度转换时,可视同所有者权益,仍应保留本科目,并由理事会专用。
1. The supply and marketing cooperatives are collective economic organizations of the nature of the joint-stock cooperative system established by peasants, but they are different from joint-stock enterprises. Because the supply and marketing cooperatives have implemented the system of “voluntary shareholding, freedom of stock withdrawal, interest-benefit distribution, and no risk taking”, the stocks invested in the members have been unchanged. The “Shareholders’ Shares” account should be established. Other personal capital raised for absorption is personal capital. Second, the supply and marketing cooperative’s provident fund can be transferred to new capital in accordance with the new system. For ease of accounting, the Council of the Supply and Marketing Co. shall establish the “Capital of Supply and Marketing Co., Ltd.” account. When the Board adjusts the accounts, the balance of the “Construction Fund”, “Supporting Production Funds” and “Support for Science and Education Funds” of the affiliated company shall be transferred to the “supply and supply” balance. Social Capital" subjects. 3. The current social system for supply and marketing cooperation stipulates that the supply and marketing cooperatives shall collect the special surplus reserve funded by the surplus distribution and paid by the lower level society, and account for the common reserve fund. In the conversion of the old and new systems, the same ownership rights and interests should be kept, and this subject should still be retained and used exclusively by the council.