1993年国有旅游企业年度决算编审通知已经下发,由于今年是一个特殊的会计年度,上半年和下半年执行不同的财务会计制度,财务政策有些不一,使得决算编报相对于以前年度要复杂些。为了便于旅游企业编制今年的决算,现将汇编决算中的有关问题说明如下: 一、汇编1993年国有旅游企业年度决算的总原则、汇编范围及类型从今年7月1日起,《企业财务通则》、《企业会计准则》及分行业的财务会计制度正式实施,所有旅游企业都应执行“两则”及分行业的财务会计制度。财政部门应严格按照国家财政政策、“两则”、“两制”和新旧制 Since 1993, the state-owned tourism enterprise’s annual accounts review has been issued. Since this year is a special fiscal year, the implementation of different financial accounting systems in the first and second half of the year has some different financial policies, making the compilation of final accounts complicated compared with previous years some. In order to facilitate the preparation of this year’s final accounts for tourism enterprises, the relevant issues in the compilation and final accounts are as follows: I. General Principles for Compiling the Annual Accounts of State-owned Tourism Enterprises in 1993, Compiling the Scope and Types From July 1, this year, “General Rules for Corporate Finance ”,“ Accounting Standards for Business Enterprises ”and the financial accounting system of the submarkets, all the travel enterprises should implement the“ two ”and sub-sectors financial accounting system. The financial departments should strictly follow the state financial policies, “two”, “two systems” and the old and the new