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一问:新制度从何时起执行? 答:新制度规定从一九八九年一月一日起施行,原《上海市国营城市建设综合开发公司会计制度》同时废止。由于种种原因,部分开发企业还未执行新制度的,必须在年度决算前对今年已经入帐的会计事项,按新制度的有关规定进行调整完毕。 二问:新制度适用哪些范围? 答:本制度适用于经批准成立的所有城市建设综合开发企业,包括从事城市土地开发,房地产业务和代建系统住宅的开发企业,以及以房产经营开发为主,进行多种经营的开发企业。 关于集体企业是否执行本制度的问题,上海市财政局已以沪财会(1989)113号文明确规定,“本市集体所有制的城市建设综合开发企业也参照执行本制度。”
Question: Since when did the new system be implemented? Answer: The new system regulations have been implemented since January 1, 1989, and the original “Accounting System for Shanghai Municipal State-owned City Construction Development Corporation” was repealed at the same time. For some reasons, if some development companies have not yet implemented the new system, they must complete adjustments to the accounting items already recorded this year in accordance with the relevant provisions of the new system before the annual accounts. Second question: What scope does the new system apply? Answer: This system is applicable to all approved urban construction integrated development enterprises, including development enterprises engaged in urban land development, real estate business and agency construction, as well as real estate development. , a multi-business development company. Regarding whether collective enterprises implement this system, the Shanghai Municipal Bureau of Finance has clearly stipulated in Article 113 of Shanghai Finance and Economics (1989), “The municipal collective construction enterprise under collective ownership in this Municipality shall also refer to the implementation of this system.”