论文部分内容阅读
财政部会计事务管理司和外汇外事财务司于7月20日至28日在广州举办了对外承包企业会计制度讲习班。参加讲习班学习的有各省、自治区、直辖市、计划单列市财政厅(局)及广东省地方财政系统主管对外承包企业财务、会计工作的同志。中国银行总行和中国人民建设银行总行的同志也参加了讲习班。这次讲习班,主要是根据财政部1988年10月制定的《对外承包企业会计制度》和《对外承包企业示范会计科目和会计报表》,重点讲解了对外承包企业概述,关于对外承包企业会计制度的总说明,对外承包
The accounting affairs management department of the Ministry of Finance and the foreign exchange and financial affairs department held a seminar on the contracting enterprises accounting system in Guangzhou from July 20 to July 28. Participants in the workshop were comrades from finance, accounting of contracting enterprises of foreign provinces and autonomous regions, municipalities directly under the Central Government, separately designated by the Ministry of Finance (bureau) and heads of Guangdong’s local financial system. Comrades from the head office of the Bank of China and the head office of the People’s Construction Bank of China also participated in the workshop. The seminar was mainly based on the “Accounting System for Contracting Enterprises of Foreign Countries” and the “Demonstration Accounts and Financial Statements of Foreign Contracting Enterprises” promulgated by the Ministry of Finance in October 1988, with an emphasis on the overview of foreign contracting enterprises, the accounting system for contracted foreign companies General description of the contracting