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目前,社会福利有奖募捐券发行会计制度只对奖券的销售过程规定了核算办法,对发行过程尚未提出核算要求。笔者认为,各级募捐机构应增设“奖券发行”、“库存奖券”两个会计科目。“奖券发行”属资金来源类科目,贷方登记领取数,借方登记发放和销售数,借方余额反映未投入发放或尚未销售的奖券数。“库存奖券”属资金运用科目,借方登记库存增加数,贷方登记库存减少数,借方余额反映奖券实际库存数。具体帐务处理如下: 1、某县募委会从省里领取×种奖券时(款项未付):借记“库存奖券——×种”科目;贷记“奖券发行——×种”科目。同时,按规定计提上缴款时:借记“应收及暂付款——未销券”科目;贷记“应付及暂收款——省募委”科目。
At present, the accounting system for the issuance of social welfare fund-raising coupons only provides accounting methods for the sales process of lottery tickets, and has not submitted accounting requirements for the issuance process. The author believes that at all levels of fund-raising institutions should be added “lottery issue”, “inventory lottery” two accounting subjects. The “lottery issuance” is a fund source type subject, the creditor is registered to receive the number, the debiter is registered to issue and sell the number, and the debit balance reflects the number of the prize tickets that have not been issued or not yet sold. “Inventory lottery” is a fund use subject, the debiter registers an increase in inventory, and the creditor registers a decrease in inventory, and the debit balance reflects the actual inventory of the lottery. The specific accounting treatment is as follows: 1. When a county-level fund-raising committee receives a type of lottery ticket from the province (when the payment is not paid): Debits the “Inventory lottery ticket-x type” subject; credits the “lottery ticket issuance-x type” subject. . At the same time, when the payment is made according to regulations, debit the account titled “Acceptable and temporary payment-not-sold-off”, and credit the “Account-paying and temporary collection-provincial fund-raising committee” subject.