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社会主义经济是计划经济。社会主义企、事业都是在国家统一政策、统一计划指导下进行经济活动的。这就要求对企、事业各种经济事项按不同内容分别归类进行会计核算的项目(在会计术语上所称的会计科目)必须由国家有关部门统一设置,以利正确地、系统地、全面地、连贯地反映企、事业的经济情况。不宜甲行业用这个名称,乙行业用另一个名称。过去由于会计制度由几个部门制定,因此出现一些同义不同名的会计科目。举例如下:
The socialist economy is a planned economy. Socialist enterprises and undertakings all carry out economic activities under the guidance of the unified national policies and unified plans. This requires that projects (accounting terms in accounting terms) that classify various economic matters of enterprises and undertakings into different categories according to different contents must be uniformly set by the relevant state departments in order to facilitate the correct, systematic and comprehensive To reflect the economic conditions of enterprises and undertakings consistently. It is not appropriate to use the name of A industry, B industry with another name. In the past, due to the fact that the accounting system was set up by several departments, some synonyms of different names appeared. For example: