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湖北省乡镇企业管理局傅德良同志关于《亏损企业如何编制利润分配表》是一篇解决实际问题,有普遍指导意义的文章(见《财会通讯》1987年9期)。我们在汇审汇编1986年度各种财会报表时,按新颁的《乡镇企业会计制度》编制新的财务会计报表。对亏损企业如何正确编制“利润分配表”的问题,大家提出了不少意见,目前还是一个渴望统一的问题。建议《财会通讯》编辑部把此文转送农牧渔业部,作为一个正式文件通知全国各省、市乡镇
Comrade Fu DeLiang from the Administration of Township and Enterprise of Hubei Province, on How to Compile Profit Distribution Tables for Loss-making Enterprises, is an article of general guiding significance for solving practical problems (see Cai Kuai Fa [1987] No. 9). In our review of various 1986 financial statements, we prepared a new financial and accounting statement according to the newly issued Accounting System for Township Enterprises. We have put forward many opinions on how to properly formulate the “profit distribution table” for the loss-making enterprises. At present, it is still a question that we all desire for reunification. It is suggested that the editorial department of “Accounting & Communications” refer this article to the Ministry of Agriculture, Animal Husbandry and Fisheries for an official document to notify all the provinces and municipalities in the country