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最近,财政部规定了国营工业企业1981年“企业基金计算表”和“利润留成计算表”的格式。各地区、各部门正在结合本地区、本部门的具体情况布置编制工作。“企业基金计算表”同过去规定的格式差不多;“利润留成计算表”的格式,由于财务制度变动、修改较多,与去年有些不同。为了便于企业编制这张报表,现在我们对“利润留成计算表”的编制方法介绍如下: 一、利润留成资金的计算提取国营工业企业可以提取的利润留成,包括以下四个部分: (一)基数利润留成。根据利润留成试行办法的规定,企业当年利润高于上年利润的,其中:相等于上年利润的部分,按核定的基数利润留成的比例计算提取基
Recently, the Ministry of Finance stipulated the format of state-owned industrial enterprises in 1981 “enterprise fund calculation sheet” and “profit retention calculation sheet”. All regions and departments are planning the preparation according to the specific conditions of their respective regions and departments. The “Enterprise Fund Calculation Form” is similar to the format prescribed in the past; the format of the “Profit Retention Calculation Form” is somewhat different from last year due to the changes in the financial system. In order to facilitate the preparation of this report by the enterprise, we now introduce the preparation method of the “Profit Statement”, as follows: I. Calculation of retained profits The retained profits that State-owned industrial enterprises can withdraw include the following four parts: Base profit retained. According to the provisions of the Provisional Regulations on Retained Profit, the profit of the enterprise in the current year is higher than that of the previous year, of which: the portion equal to the profit of the previous year shall be calculated on the basis of the retained profit of the approved base