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由于经济业务的相互联系和会计财务的连带关系,在同一笔经济业务中,要同时编两笔会计分录,即在编一笔分录时,要同时编另一笔分录,这两笔分录就是互为“连锁分录”。企业会计中,需要作连锁分录的经济业务有:一、公益盒核算企业的“公益金”是从税后利润中提取的一种盈余公积,它主要用于职工集体福利。但动用公益金时,却不能直接冲减公益金,而只能将它转为“盈余公积——一般公积”。这时,一方面要作付款购物的分录,一方面又要作结转公益金的分录,即作将公益金转为一般公积的分录。
Due to the interconnection of economic business and the financial relationship between accounting, in the same economic business, we must compile two accounting entries at the same time, that is, we must compile another entry simultaneously Entry is mutual “chain entry”. Business accounting, the need for chain entry of the economic business are: First, the public welfare box accounting company “public welfare fund ” is extracted from the after-tax profits of a surplus reserve, which is mainly used for the collective welfare of workers. However, when the commonweal fund is used, it can not be directly offset by the public welfare fund. Instead, it can only be converted into “surplus reserve - general reserve.” At this moment, on the one hand, the entry for payment shopping should be made on the one hand and the entry for the commonweal fund should be carried forward on the other hand, that is, the entry for transferring the public welfare fund to the general public reserve.