Position:home>World Accounting> 7 years financial accounting balance sheet has major shift to rectify
7 years financial accounting balance sheet has major shift to rectify
From;  Author:Stand originally
Ministry of finance of dispatch of newspaper of Chinese finance and economics was released recently " the announcement about balance sheet of accountant of finance affairs of 2007 year company " (the following abbreviation " announcement " ) . The financial accounting balance sheet this year is with new accountant standard fiducial, of system of treasurer of company of give attention to two or morethings actual, relatively in former years has relatively revise substantially. Hall of finance of each district of requirement of Ministry of finance (bureau) , the departmental door central and foundation of company of the management central " announcement " , implement code of relevant and financial accounting seriously the regulation of the system, had done final accounting of revenue and expenditure of accountant of finance affairs of company of 2007 year whole nation to work.
The main change of balance sheet of accountant of finance affairs of 2007 year company reflects in: Was to modify the original structure that express type, “ profit and profit allocate watch ” more the name expresses ” for “ profit, profit allocation is adjusted partly to “ possessory rights and interests changes watch ” , the additional data part in ” of flow meter of former “ cash is adjusted to annotations of forms for reporting statistics in, “ possessory rights and interests changes watch ” is adjusted by subordinate list give priority to a watch, undertook to expressing type and index relatively adjust substantially. 2 was to revise project of original forms for reporting statistics, the balance sheet complements and adjusted partial project, the ” of rights and interests of “ minority shareholder in amalgamative balance sheet, by be in so be in debt and sheet is listed between possessory rights and interests, adjust for possessory rights and interests aggregate among them; Profit expresses the computational order that changed profit, added partial item; Cash flow meter added partial item, the index such as the ” of cash net specified amount that if “ deals with,subsidiary etc business unit calls in; Possessory rights and interests is fluctuant watch, added “ enterprise to hand in course of detail of ” of state-owned capital gains. 3 was to redesign specification of forms for reporting statistics and annotations, the limits of amalgamative to the enterprise forms for reporting statistics made new requirement and provision.

" announcement " requirement, of all kinds and state-owned company (unit) with town cooperative (unit) " balance sheet of accountant of finance affairs of 2007 year company " the work out works, ought to the basis trades truely, item and the data such as complete, exact Zhang book record, according to active national treasurer system, doing good check capital fund in the round, check debt and rights and interests, reach increase and decrease of correct carry forward to wait final accounting of revenue and expenditure works end of the year on the foundation, wait for specific requirement according to type of this the form that cover a newspaper and work out specification, with result of final accounting of revenue and expenditure of financial end of the year on December 31, 2007 accounting and fill in a form and submit it to the leadership of other concerned data, assure the authenticity of data and integrality, had organized seriously by the regulation type, examine and verify, collect (amalgamative) wait for the job.
Previous12 Next