一、住房公积金的会计处理2000年9月6日财政部印发了《关于企业住房制度改革中有关财务处理问题的通知》(财企［2000］295号)。文件规定，取消住房周转金管理制度后，企业现有住房周转金余额作调整2000年度报表期初未分配利润处理。由此造成期初未分配利润负数，年终经过注册会 First, the accounting for housing provident fund September 6, 2000 the Ministry of Finance issued “on the reform of the housing system in the financial issues related to notice” (Caiqi [2000] 295). The document stipulates that after canceling the management system of housing revolving fund, the remaining balance of the current working capital of the enterprise will be used for the adjustment of undistributed profits at the beginning of 2000. As a result, the negative undistributed profit at the beginning of the period will be registered at the year-end