部新颁《邮电通信企业会计制度》将从一九八七年一月一日起实施。当前,摆在我们邮电通信会计人员面前的任务,就是认真学习新制度,广泛宣传新制度,从新的年度开始,严格贯彻执行新制度。下面仅就会计科目增减变化的主要部分,按资金顺序,谈谈自己的学习体会。一、改基建拨款为贷款部分。由于基本建设投资试行银行贷款办法,设置了“基建借款”科目;基建借款按借款、还款方式,分为部借合还、省借合还、自借自还、不计息免还本四类。部借合 The newly promulgated “Post and Telecommunication Enterprise Accounting System” will come into force on January 1, 1987. At present, the task before our post and telecommunications accountants is to conscientiously study the new system and widely publicize the new system. Since the new year, the new system has been strictly implemented. The following only accounts for the main changes in the changes, according to the order of funds, talk about their own learning experience. First, to change the capital construction loans for the loan. Since the capital construction pilot scheme for bank loans, set up a “infrastructure loans” subjects; infrastructure loans by loan, repayment methods, divided into units by the return, the provincial borrowing and repaying, borrowed from repay, class. Department borrow