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最近,财政部以(86)财会字第47号文发出《关于调整国家预算内基本建设投资拨款改贷款范围等问题的若干规定》,对国营建设单位有关会计处理问题规定如下: 一、从1986年起按规定实行和恢复实行基本建设投资预算拨款的建设单位,均应设置“基建拨款”和“限额存款”科目.上述两个科目的核算内容和使用方法,以及日常预算拨款和限额存款的核算管理要求,均按我部(83)财会字第33号检发的《国营建设单位会计制度》的有关规定执行. 二、1986年按规定由“拨改贷”调整为预算拨款的建设单位,应按有关财务制度的规定和下列帐务结转方法,将1985年底以前的基建投资借款本金转作预算拨款,将借款利息冲减基建投资借款和有关投资支出:
Recently, the Ministry of Finance (86) issued the Circular No. 47 of the Accounting Department of the People’s Republic of China, promulgating the “Several Provisions on Adjusting the Scope of Loan Capital Alliances for Capital Construction Investment in the State Budget” and other relevant provisions of the accounting treatment of state-owned construction units as follows: Construction units that have implemented and resumed allocations for the capital construction budget appropriations from year to year should set up “infrastructure funding” and “ceiling deposits.” The accounting content and usage of the above two subjects and the appropriation of the daily budget And the requirements for the accounting management of quota deposits shall be implemented in accordance with the relevant provisions of the Accounting System for State-owned Construction Enterprises issued by the Ministry of Finance (83) Accounting Association No. 33. II. The construction unit for the budgetary appropriation shall, according to the provisions of the relevant financial system and the following methods of account carry-over, transfer the capital of the capital construction investment before the end of 1985 to the budget appropriation and offset the borrowing interest by capital investment loans and related investment expenditures: