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一、现行行业会计制度存在的问题 1、各行业之间会计科目的命名和设置存在差异。一是有些相同的会计事项,在不同行业中会计科目的名称不同。如对外投资,工业企业会计为“长期投资”,商业会计为“对外投资”,地质会计为“对其他单位投资”,保险公司为“投资”,等等。二是不同行业之间的会计科目,有的似同非同。三是会计科目编号,没有统一的编号方法。有的用数字编号,有的用英文字母和数字编号。 2、各行业对有关税、费的会计核算不同。①印花税。工业企业购买
First, the existing problems in the industry accounting system 1, the accounting titles between different industries and settings are different. First, some of the same accounting matters, accounting titles in different industries have different names. Such as foreign investment, industrial enterprises accounting for “long-term investment”, commercial accounting for “foreign investment”, geological accounting for “investment in other units”, insurance companies for “investment” and so on. Second, the accounting profession between different industries, some similar to the same. Third, the number of accounts, there is no uniform numbering method. Some with numbers, some with English letters and numbers. 2, various sectors of the tax, fee accounting different. ① stamp duty. Industrial enterprises to buy