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guo you wai mao qi ye zhi xing shang pin liu tong qi ye cai wu zhi du ruo gan wen ti de gui ding
Pages: 11-12
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  企业财务制度资本金制度国有外贸企业流动负债现有资金风险抵押承包其他业务收入集资款集资经营业务招待费;
Abstract: <正> 一、关于建立资本金制度后,现有资金如何处理问题外贸企业按财政部(93)财工字第199号文件执行后,对于以入股方式向职工个人筹措的资金,作为个人资本金,但实行风险抵押承包或集资经营办法的企业,对职工交纳的承包风险抵押款或集资款,作为流动负债。
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