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问:各总公司、分公司在将本身报表和所属企业的报表汇总时.对贸会08表中的补贴,亏损或应缴利润等项目如何处理? 答:公司在汇总上下级之间的报表时,贸会08表的各项内容都应该汇总,对于所补贴、亏损或应缴利润等项目,所属企业年末应按权责发生制原则计算全年应收补贴或亏损、全年应缴利润,并应在贸会08表有关项目中反映,上级公司也要按权责发生制原则,根据内部承包等有关规定和所属企业上报报表等有关资料,计算应拨所属的补贴、亏损或所属应缴利润,并在公司本身编制的贸会08表中有关项目以负数反映,上级公司汇总本系统的报表时,应将这些项目相
Q: When the head office and branch offices compile their own statements and the reports of the affiliated companies, what are the subsidies, losses or profits payable in the table of trade 08? , The contents of the Table of Trade Union 08 should be summarized. For the subsidized, loss-making or profit-for-profit projects, the affiliated enterprises should calculate the subsidies or losses receivable for the year according to the principle of accrual at the end of the year, and the profit for the whole year , And should be reflected in the relevant items of the Trade Union 08 Table. The higher-level companies should also calculate the subsidy, loss or their corresponding should according to the relevant provisions of internal contracting and other relevant information reported by the affiliated enterprises according to the principle of accrual basis. Pay profit, and in the company’s own preparation of the Trade Union 08 table negatively reflected in the project, the parent company to summarize the system statements, these projects should be phase