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根据国家深化粮食流通体制改革的有关政策和措施,现就粮食企业有关会计处理问题规定如下:一、政策性补贴的处理企业应在年终决算前对“应收补贴款”科目的核算内容进行调整,核算企业应收财政部门的各项补贴,包括记入企业盈亏的和不记入企业盈亏的补贴款。1992年3月31日以前,清理划出的政策性财务挂帐,也通过本科目核算。本科目所属明细科目的设置应与“政策性补贴明细表”(附后)项目相同。1.企业对应收补贴款的核算内容进行调整时,对原在“应弥补亏损”“应收加价款”“其他应收款”等科目中核算
According to the relevant policies and measures of the State on deepening the reform of the grain circulation system, the following issues concerning the accounting treatment of grain enterprises are set out as follows: 1. The handling of policy subsidies Enterprises should calculate the accounting content of “Subsidies receivable” before the year- Adjust and count the various subsidies that the enterprise should receive from the finance department, including the subsidies credited to the profits and losses of the enterprises and not included in the profits and losses of the enterprises. Prior to March 31, 1992, the policy-related financial accounts decontaminated were also accounted for through this course. The details of subjects in this subject should be set in the same way as the “Policy Subsidy Schedule” (attached). 1. If the enterprise adjusts the accounting content of subsidy receivables, it shall be accounted for in the subjects such as “should make up for losses ” “receivables plus ” “other receivables ”