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第九讲会计人员岗位责任制(续二) 十、专项资金核算岗位专项资金是指为适应企业生产业务以外的实际需要,而建立的具有特定来源和指定用途的资金。专项资金的来源有:(1) 专用基金:包括企业按规定比例提取并留用的更新改造资金、大修理基金、生产发展基金、新产品试制基金、后备基金、职工福利基金、职工奖励基金等;(2) 专用拨款:包括财政和主管部门拨给企业的挖潜革新改造拨款和科技三项费用拨款;(3) 专用借款:包括企业向人民银行借入的更新改造借款、大修理借款、小型技措借款、轻纺工业技措借款、轻纺工业中短期借款、出口工业产品生产专项借款、进口设
Chapter 9 Accountant’s Job Responsibility System (Continued) X. Special fund for special account accounting refers to funds with specific sources and designated uses established to meet the actual needs of enterprises other than production. The sources of special funds are: (1) Special funds: These include renovating funds, large repair funds, production and development funds, new product trial funds, reserve funds, employee welfare funds, staff incentive funds, etc. that are extracted and retained by enterprises in accordance with the required ratios; (2) Special appropriation: Including finance and funds allocated by the competent authority for enterprises for funding for potential innovation and reconstruction; and (3) Special loan: Including refinancing loans borrowed by the company from the People’s Bank of China, overhaul loans, and small-scale technical measures. Borrowing, technical and technical borrowings for the textile industry, medium and short-term loans for the textile industry, special loans for the production of export industrial products, and import facilities