THIS CIRCULAR REGULATES THE MANAGEMENT AND ACCOUNTING OF PRODUCTS PRODUCED USING SAVING PARTS AND COMPONENTS IN THE ELECTRONICS AND COMPUTER ENGINEERING INDUSTRY. THIS DOCUMENT GUIDES THE USE OF SAVING PARTS AND COMPONENTS TO ASSEMBLE COMPLETE PRODUCTS AND DISTRIBUTE REVENUE FROM THE SALE OF THESE PRODUCTS.
适用范围
THE ELECTRONICS ENTERPRISE ASSOCIATION PREVIOUSLY AND THE CURRENT ELECTRONICS ADMINISTRATION AND COMPUTER ENGINEERING
要点
- ENTERPRISES MAY USE SAVING PARTS AND COMPONENTS TO ASSEMBLE COMPLETE PRODUCTS (ARTICLE 2)
- ENTERPRISE PROFIT FROM THE SALE OF SAVING PRODUCTS AFTER DEDUCTING EXPENSES IS ENTERPRISE GROSS PROFIT (ARTICLE 3)
- THE GROSS PROFIT IS DISTRIBUTED AS FOLLOWS: 10% SUBMITTED TO THE STATE BUDGET, 20% SUBMITTED TO SUPERIOR MANAGING AUTHORITIES, AND 70% ESTABLISHED INTO THREE FUNDS OF THE ENTERPRISE (ARTICLE 4)
- ENTERPRISES MUST ORGANIZE FULL AND CLEAR MATERIAL AND VALUE ACCOUNTING ACCORDING TO THE UNIFIED SYSTEM OF BOOKKEEPING DOCUMENTS OF THE STATE (ARTICLE 5)
- THE FINANCE AND ACCOUNTING DEPARTMENT GUIDES SPECIFIC ACCOUNTING METHODS FOR UNITS WITH PRODUCTS PRODUCED USING SAVING PARTS AND COMPONENTS (ARTICLE 6)
🌐 本文件的社会影响
- ENTERPRISES BENEFIT FROM USING SAVING PARTS AND COMPONENTS TO ASSEMBLE COMPLETE PRODUCTS
- THE STATE BUDGET AND SUPERIOR MANAGING AUTHORITIES RECEIVE PERCENTAGES OF REVENUE FROM THE SALE OF SAVING PRODUCTS
- UNITS MUST COMPLY WITH THE REGULATIONS ON FULL AND CLEAR MATERIAL AND VALUE ACCOUNTING
❓ 常见问题
MAY ENTERPRISES USE SAVING PARTS AND COMPONENTS TO ASSEMBLE COMPLETE PRODUCTS?
YES, ENTERPRISES MAY USE SAVING PARTS AND COMPONENTS TO ASSEMBLE COMPLETE PRODUCTS (ARTICLE 2)
HOW WILL ENTERPRISE GROSS PROFIT FROM THE SALE OF SAVING PRODUCTS AFTER DEDUCTING EXPENSES BE DISTRIBUTED?
THE GROSS PROFIT IS DISTRIBUTED AS FOLLOWS: 10% SUBMITTED TO THE STATE BUDGET, 20% SUBMITTED TO SUPERIOR MANAGING AUTHORITIES, AND 70% ESTABLISHED INTO THREE FUNDS OF THE ENTERPRISE (ARTICLE 4)
MUST ENTERPRISES COMPLY WITH THE REGULATIONS ON FULL AND CLEAR MATERIAL AND VALUE ACCOUNTING?
YES, ENTERPRISES MUST ORGANIZE FULL AND CLEAR MATERIAL AND VALUE ACCOUNTING ACCORDING TO THE UNIFIED SYSTEM OF BOOKKEEPING DOCUMENTS OF THE STATE (ARTICLE 5)
WHAT IS THE RESPONSIBILITY OF THE FINANCE AND ACCOUNTING DEPARTMENT IN GUIDING ACCOUNTING METHODS?
THE FINANCE AND ACCOUNTING DEPARTMENT NEEDS TO GUIDE SPECIFIC ACCOUNTING METHODS SO THAT UNITS WITH PRODUCTS PRODUCED USING SAVING PARTS AND COMPONENTS CAN IMPLEMENT THEM (ARTICLE 6)
WHICH PREVIOUS REGULATION DOES THIS CIRCULAR REPLACE?
THIS CIRCULAR REPLACES THE PREVIOUS REGULATIONS OF THE METALWORKING MINISTRY AND THE ELECTRONICS ADMINISTRATION AND COMPUTER ENGINEERING
全文
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MINISTRY OF FINANCE Number: 10 LB-TC-ĐT/TK |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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Hanoi, July 1, 1986 |
JOINT CIRCULAR
REGULATIONS ON MANAGEMENT AND ACCOUNTING OF PRODUCTS PRODUCED USING SAVED PARTS AND COMPONENTS IN THE ELECTRONICS AND COMPUTER TECHNOLOGY INDUSTRY
Annually, the General Department of Electronics and Computer Technology is allowed to import parts and components for assembling radio receivers, television sets, etc. In contracts signed with foreign countries (socialist and capitalist), in addition to the quantity specified in the contract, the supplier also provides an additional percentage (3%-5%) to cover losses during receipt, transportation, storage, and assembly.
The management, bonus extraction, and cost accounting for the portion of products produced using these additional parts and components have not been specifically regulated in the previous joint enterprises of electronics and the current General Department of Electronics and Computer Technology.
To ensure accurate bonus extraction and cost accounting for this product segment, the General Department of Electronics and Computer Technology and the Ministry of Finance hereby stipulate as follows:
1) Parts and components within the loss ratio (after deducting actual damage) saved through measures taken during receipt, transportation, and assembly of products shall be utilized according to the savings regulations set forth in Resolution No. 15-HDBT dated February 8, 1982, of the Council of Ministers and Circular No. 05 dated March 6, 1982, of the Ministry of Finance.
2) Enterprises may use the saved parts and components within the loss ratio to assemble complete products for sale to state-owned economic entities. These products must not be sold or used as bonuses for collective units or individuals within the enterprise.
The revenue from selling these saved products, after deducting the following costs from the product cost:
- Wages
- Depreciation of fixed assets
- Other expenses if any, such as supplementary materials for assembling complete products, packaging, etc., constitutes the profit of the enterprise.
The General Department of Electronics and Computer Technology and the Ministry of Finance stipulate that the profit generated by enterprises implementing these savings measures shall be distributed as follows:
10% to be remitted to the state budget
20% to be remitted to the superior management agency to replenish the centralized financial reserve fund
70% to establish three enterprise funds
The allocation amount for each fund will depend on the requirements of each period and shall be decided by the enterprise itself. The content and scope of use of these funds shall follow the general state regulations and must be reflected in the enterprise's financial plan.
4) Enterprises must organize comprehensive and clear physical and value accounting on a unified system of state-approved vouchers and ledgers applicable in the enterprise.
The Financial Accounting Division of the General Department of Electronics and Computer Technology needs to provide specific accounting methods for units producing products using saved parts and components to implement.
This circular replaces previous regulations issued by the Ministry of Machinery and Metallurgy and the General Department of Electronics and Computer Technology.
This circular takes effect from 1986./.
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Q. GENERAL DEPARTMENT HEAD GENERAL DEPARTMENT OF ELECTRONICS AND COMPUTER TECHNOLOGY Trinh Dong A |
KT/BỘ TRƯỞNG BỘ TÀI CHÍNH Hồ Tế |
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