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财政部于1993年11月29日以(93)财外字第784号文发出《关于编审1993年度国有对外经济合作企业财务决算的通知》后,我们陆续接到一些单位和个人询问通知中的有关问题。现解答如下:一、关于报表汇总范围1993年度国有对外经济合作企业财务报表仍按现行财务隶属关系汇总编报。汇总的范围为企业在境内、境外各项经济业务的财务情况,包括承包工程、劳务合作、技术服务、进出口贸易、房地产开发、承担援外项目
After the Ministry of Finance issued Circular on Assessing the Financial Statements of the 1993 State-Owned Enterprises with Foreign Economic Cooperation on (93) Caiwai Zi No. 784 on November 29, 1993, we successively received inquiries from some units and individuals about the relevant problem. The answers are as follows: I. Scope of Summary of Reports The financial statements of the state-owned foreign economic cooperation enterprises in 1993 are still compiled according to the current financial affiliation. The scope of the summary is the financial status of various economic businesses in China and abroad including contracting projects, labor cooperation, technical services, import and export trade, real estate development, undertaking foreign aid projects