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guo ying shang ye qi ye shi xing gu fen zhi you guan cai hui wen ti chu tan
Author(s): 
Pages: 6-7
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  股份制企业财会人员税前还贷决算报表基建借款帐面价值流动资产评估财务制度库存商品借贷记帐法;
Abstract: <正> 一、试股份制企业,对前阶段资财办理结束工作的问题。经有关部门批准进行股份制试点的企业,对前阶段的资财都要办理结束工作。主要是清产清资,做到家底清楚;对于债权、债务要及时清理、落实;对流动资金借款,要和银行核对清楚;对基建借款税前还贷部份,要和财政、银行协议试行股份制后的具体归还办理;办理清结税利交纳事宜;等等。不论什么时间办理完毕结束工作,都要编制会计决算报表,并对
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