运输企业新旧会计制度衔接帐务处理办法（New and old accounting system for transportation enterprises）.docVIP

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运输企业新旧会计制度衔接帐务处理办法（New and old accounting system for transportation enterprises）.doc

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运输企业新旧会计制度衔接帐务处理办法（New and old accounting system for transportation enterprises）

运输企业新旧会计制度衔接帐务处理办法（New and old accounting system for transportation enterprises） The Ministry of finance issues the ownership of traffic by the whole people Measures for handling the accounting of new and old accounting systems of transport enterprises (June 21, 1993 (93) accounting word no. thirty-second) According to the Ministry of Finance (93) accounting No. No. 01 on the issuance of transport (traffic) enterprise accounting system notice provisions of the transportation enterprises will implement the new transport on July 1, 1993 (traffic) enterprise accounting system, the original implementation of the transportation enterprise accounting system will be abolished at the same time. At the same time, the issues concerning the handling of accounts in connection with the old and new systems of the transportation enterprises under the ownership of the whole people are hereby stipulated as follows: A, diaozhang principle In July 1, 1993 before the original still in accordance with the provisions of state transportation enterprise accounting system set up relevant accounts, and daily accounting according to the accounting method of the original provisions, preparation of relevant accounting statements. Since July 1, 1993, the newly issued enterprise accounting system for transportation (Transportation) has been implemented. After the implementation of the new system, business matters before July 1, 1993 will no longer be adjusted. Whether, in accordance with the requirements of the new system, the original economic adjustment of matters (such as securities accrued interest, etc.) as economic matters should be before the end of June the addendum to June account. Companies should be supplemented after the establishment of the digital accounting statements and balance sheet, and the account balance as the month of July at the beginning of the number. The enterprise in accordance with the requirements of the new system to adjust the balance at the beginning of July, as e