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现行会计制度规定,企业用专用基金购买国库券、国家重点建设债券等有价证券支付款项时,借(增):有价证券;贷(减):专项存款。此项业务的帐务处理,笔者认为是不全面的,其主要理由如下: 1.现行会计制度对此项业务的帐务处理,只能反映付出款项,购进有价证券,并不能反映购买有价证券的资金来源。 2.购买有价证券的款项,虽然从“专项存款”科目支付,表示专用基金存款的减少,但具体用哪项专用基金购买的有价证券,并没有反映。 3.专项存款不能反映全部专用基金的货币存量,因为购买有价证券的款项,只减少专项存款,而不减少有关专用基金,必然导致专用基金帐面存量不实。
The current accounting system stipulates that when enterprises use special funds to purchase securities such as treasury bills and national key construction bonds, they shall borrow (increase): marketable securities; and provide loans (minus): special deposits. The accounting treatment of this business is considered by the author to be incomplete. The main reasons are as follows: 1. The accounting treatment of this business by the current accounting system can only reflect payment of money, purchase of securities, and cannot reflect the purchase. The source of funds for securities. 2. The purchase of marketable securities, although paid from the “special deposit” account, represents a decrease in the deposits of the special fund. However, the specific securities used to purchase the securities have not been reflected. 3. Special deposits do not reflect the stock of money of all dedicated funds, because the purchase of marketable securities only reduces special deposits without reducing the relevant special funds, which will inevitably lead to the unrealistic stock of special funds.