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为了做好1986年国营企业年度财务决算的编审工作,根据国家有关规定,对编审中应该注意的几个主要问题,综合简介如下: 一、关于1986年年度决算表格的修改变动。 1、根据财政部(86)财会字第59号文通知,1986年国营工业企业应交调节税、应交利润,应交承包费、应弥补亏损及企业留利等的计算表格式,不再重新布置。要求: (1) 国营工业企业应交调节税按(84)财政字第72号文件附发的《国营企业调节税纳税申
In order to do a good job in reviewing the annual financial accounts of state-owned enterprises in 1986, according to the relevant regulations of the state, several major issues that should be noted in the review are summarized as follows: 1. The revision and change of the 1986 annual accounts table. 1. According to Circular No. 59 of the Ministry of Finance (86) Finance and Accounting Words, in 1986 state-owned industrial enterprises were required to pay the adjustment tax, profits payable, contracting fees payable, losses to be made up, and corporate profits, etc. Re-arranged. Requirements: (1) State-owned industrial enterprises shall pay adjustment tax in accordance with the “State-owned Enterprises Regulation Tax Tax Declaration” attached to Document No. 72 (84).