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为做好1994年度国有文教企业年度决算编审工作,财政部颁发了(94)财文字第663号《关于做好一九九四年国有文教企业年度决算编审工作的通知》(以下简称《通知》)。对此,有些部门、单位询问《通知》中有关条款如何具体操作,现解答如下:问:如何理解列支“业务招待费”的口径?答:根据《通知》第三条规定,企业业务招待费在新的
In order to satisfactorily conduct the annual review and appraisal of state-owned cultural and educational enterprises in 1994, the Ministry of Finance issued (94) Cai Wen Zi No.663 “Notification on Doing a Good Job in the Compilation and Editing of Annual Accounts of State-run Cultural and Educational Enterprises in 1994” (the “Notice” ). In response, some departments and units inquired about the specific operation of the relevant provisions in the “Notice,” and the answers are as follows: Q: How to understand the caliber of the “support and hospitality expenses”? A: According to Article 3 of the Circular, Business hospitality in the new