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华厦集团是福建省第一家经省经委批准成立的实行股份制的跨地区、跨行业的大型企业集团,由包括厦门华侨电子有限公司、永红电子公司、半导体器件厂及机械电子工业部在厦的50多家大中型骨干企、事业单位组成。在会计核算上,由于财政部门尚未制定出统一的会计制度,他们根据股份制企业的特点,在国营企业会计制度的基础上,增设了一些总括和明细科目,较好地保证了对业务活动进行全面、系统的核算。1、设“股东投资”科目,核算股东投入的资金。本科目下设“股东投入的固定基金”、“股东投入的流动基金”、“股东投入的专用基金”三个明细科目。
Huaxia Group is the first large-scale inter-regional and cross-industry conglomerate approved by the Provincial Economic and Trade Commission in Fujian Province. It consists of Xiamen Overseas Chinese Electronics Co., Ltd., Yonghong Electronics Co., Ltd., Semiconductor Devices Factory and M & E Department Xiamen more than 50 large and medium-sized backbone enterprises, institutions. In accounting, due to the financial sector has not yet developed a unified accounting system, according to the characteristics of joint-stock enterprises, based on the accounting system of state-owned enterprises, the addition of a number of general and detailed subjects, better ensure the full implementation of business activities , System accounting. 1, set “shareholder investment ” subjects, accounting for the funds invested by shareholders. Under this course, there are three detailed subjects such as “fixed fund invested by shareholders”, “liquid funds invested by shareholders”, and “special fund invested by shareholders”.