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一权责发生制是财务会计的一个基本制度,它在会计学领域里占了很重要的位置,使会计学获得了很大的发展。但是,权责发生制在实际应用中,并不是十全十美的。它至少有下列几个方面的问题。 1、有的业务并非按权责发生处理,期间末的收支账务就是一个例子。以银行存款月末余额调节表的形式,解决未达帐事项,看起来来与现收现付制划清了界限,但却背离了权责发生制原则。例如,一般讲来,期间末企业已付,银行帐未付者,多数为下期备科,现在做法是一律入账,这就不是权责发生制内涵所要求的应计内容。相反,如果银行已付,企业在期间末最后一天未收到单据不记账,仍作未付看待,一般讲来,这种已付款项,多数为期间内产品(劳务)受益费用,却是权责发生制所要求的应计内容。虽然应计费用可用待摊式预提等形式解决,但金额较小的业务是不采取摊提方法的。有人认为,对这种情况所以要以未达账处理,是因为时间原因。这个理由是不能成立的。因为财务决算并不是期间末后一天就能完成。工业企业现行制度规定月度决算可在次月一周内报出,有时间处理这几
The accrual accounting system is a basic system of financial accounting. It accounts for a very important position in the field of accounting, making accounting a great development. However, the accrual accounting system is not perfect in practical applications. It has at least the following problems. 1. Some businesses do not deal with their rights and responsibilities. The balance of payments at the end of the period is an example. In the form of a reconciliation table of bank deposits at the end of the month, the resolution of unreconciled items seems to have drawn a clear line with the pay-as-you-go system, but it has deviated from the accrual principle. For example, generally speaking, the companies that have already paid at the end of the period and the bank accounts are unpaid, most of them are for the preparation of the next period. The current practice is to record them all. This is not the accrual content required by the accrual system. On the contrary, if the bank has already paid and the company has not received the bills on the last day of the end of the period, it will still be regarded as unpaid. In general, most of the paid items are the product (labor service) benefit expenses during the period. Accrual content required by the accrual basis. Although the accrued expenses can be settled in the form of pending accruals, the lesser amount of business does not adopt an amortization method. Some people think that it is because of the reasons for time that this situation has not been processed. This reason is not valid. Because financial accounts are not completed one day after the end of the period. The current system of industrial enterprises provides that monthly accounts can be reported within one week of the following month, and there is time to process these