新的外贸体制从今年1月1日起运行后,外贸企业的会计报表发生了很大的变化,为了使企业正确地编制1991年的会计报表,真实地反映外贸体制的运行情况和企业最终财务成果,现就编制报表时应当注意的几个问题,谈谈我们的认识。 After the new foreign trade system was put into operation from January 1 this year, the accounting statements of foreign trade enterprises have undergone tremendous changes. In order to enable the enterprises to correctly prepare the accounting statements for 1991, they truly reflect the operation of the foreign trade system and the final financial position of the enterprises As a result, we should now pay attention to several issues concerning the preparation of statements and talk about our understanding.