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dui xiang zhen qi ye guan che zhi xing qi ye hui ji zhun ze he fen xing ye de qi ye hui ji zhi du ruo gan wen ti de gui ding
Pages: 46
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  会计科目表企业会计乡镇企业管理借记应付工资贷记应付利润成本工资银行存款盈余公积;
Abstract: <正> 一、在会计科目表负债类增设“应交管理费”科目,编号为220号。编制资产负债表时,按会计科目表的编号顺序在相应行次填写余额。(一)本科目核算企业按规定应上交的乡镇企业管理费。(二)提取应上交的乡镇企业管理费时,借记“管理费用”科目;贷记本科目;实际上交时,借记本科目,贷记“银行存款”等科目。(三)本科目的贷方余额反映企业应交未交的乡镇企业管理费。二、在会计科目表负债类增设“应交乡村款”科目,编号为228号。编制资产负债表时,按会计科目表的编号顺序在相应行次填写余额。
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