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随着承包制的完善,各种形式的承包经营责任制都规定了风险抵押金(风险保证金)。但现行会计制度却没有统一规定风险抵押金的核算办法。为此,本文拟就这个问题谈点粗浅的看法。(一)科目设置。个人认为,应在现行制度中增设“风险抵押金”科目。该科目的性质属资金来源类,用来核算承包、租赁等各种形式的“风险抵押金”。借方,登记风险抵押金的收回数或冲销数,亦即减少数;贷方,登记风险抵押金的来源数,亦即增加数。平时,贷方余额反映风险抵押金的累计数。承包期结束将其贷方余额全部转入“企业资金”帐户的贷方,或将其风险抵押金退还给风险承担者,冲销“风险抵押金”帐户。
With the consummation of contract system, all kinds of contracting management responsibility system stipulate risk mortgage (risk deposit). However, the current accounting system does not have a unified accounting method for risk mortgage payments. For this reason, this article intends to talk about this issue superficial view. (A) subject set. Personally think that should be in the current system to create “risk mortgage ” subjects. The nature of the subject is a source of funds, used to calculate the contract, leasing and other forms of “risk mortgage ”. Borrowers, registered risk mortgage recovery or write-off number, or reduction; lenders, the number of sources of registration risk mortgage, which increase. Normally, the credit balance reflects the cumulative number of risk deposits. At the end of the contract period, all its credit balance will be transferred to the credit of the “corporate funds” account, or the risk deposit shall be refunded to the risk borrower and the account of “risk mortgage” should be written off.