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wen jiao qi ye zhi xing xin de qi ye cai wu zhi du you guan zheng ce xian jie wen ti de gui ding
Pages: 19
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  企业财务制度库存商品预提企业单位资本公积金损益处理滞销商品图书发行文教事业专项拨款;
Abstract: <正> 一、凡实行企业管理的文教事业、企业单位均应执行财政部(93)财工字第199号《关于贯彻实施新的企业财务制度有关政策衔接问题的通知》的规定。二、图书发行企业(新华书店)的滞销商品降价、报废损失和库存商品分年核价损失,在新制度实施后,仍采取合并按月预提提成差价的办法,其标准为库存商品总定价的5‰。
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