论文部分内容阅读
四、会计报表 《制度》规定的会计报表共有五张:集商会01表“资金平衡表”、集商会02表“利润表”、集商会03表“费用及财产损失明细表”、集商会04表“应上交及应弥补款项情况表”、集商会05表“经营资金及专用基金表”。其中,“资金平衡表”和“利润表”为月报表,“费用及财产损失明细表”和“应上交及应弥补款项情况表”为季报表,“经营资金及专用基金表”为年报表。关于会计报表的编制方法,《制度》和《讲解》中都已作了详细的说明,现就“资金平衡表”、“利润表”两表有关项目及本市补充的一些指标再作一说明:
4. There are five accounting statements stipulated in the “statistics” of the accounting statements: the “Cash Balance Sheet” of the “Cash Chamber 01”, the “Table of Profits” of the Chamber 02, the “Details of the List of Expenses and Property Loss” of the CIC 03, and the Chamber of Commerce and Industry 04 Table “Forms to be Handed in and Should Compensate for Payments”, Form 05 of the Chamber of Commerce “Operational Funds and Special Funds Table”. Among them, “Fund Balance Sheet” and “Profit Statement” are monthly statements, “Detailed List of Expenses and Property Losses” and “List of Accountable and Compensable Statements of Payment” are quarterly statements, and “Operating Capital and Special Funds Table” is a year. Report. With regard to the preparation of accounting statements, detailed explanations have been given in the “System” and “Explanation”. Now let’s make a statement about the items related to the “Fund Balance Sheet” and “Profit Statement” tables and some indicators supplemented by this Municipality. :