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现行会计制度规定,行政事业单位的固定资产变价收入(包括出售款和残值变价款),以及用变价款重置固定资产的支出,均在“其他暂存”、“其他存款”科目内核算.事实上在重置固定产资时,由于变价款不足而需要用预算资金补齐,这一部分的支出,却在“经费支出”、“经费存款”科目内核算.如果预算内外资金在银行同开一个存款户的单位发生这个会计事项,分录笔数虽不算多.但一笔支出分为两个数字记帐,显然不够完整.目前,有些行政事业单位因有固定的预算外收入,且数额较大,在银行分别预算内外资金开设存款户.这些单位发生这个会计事项,按照会计制度关于“每一会计分录,两个科目,一个数字,对应平衡”的要求,帐务处理就比较复杂.例如某单位“其他暂存——固定资产变价收入”科目有余额100元,重置打字机一台需400元,有300元要在经费中支出.购买时先在经费存款户全额支付,然后再从其他存款户划回100元给经费存款
The current accounting system stipulates that the administrative institutions’ fixed-asset price-changing income (including sales and salvage value changes) as well as expenditures for replacing fixed assets with variable prices are all “other temporary deposits” and “other deposits”. “In-account accounting. In fact, when resetting fixed assets, it is necessary to use budget funds to make up for the insufficiency of the fixed assets. This part of the expenditures is accounted for in ”accounts“ and ”funds deposits“. If the internal and external funds in the bank and the opening of a deposit account unit occurred this accounting, although the number of entries is not too much. But an expenditure is divided into two figures, obviously not complete. At present, some administrative institutions Because there is a fixed extrabudgetary income, and the amount is relatively large, depositors are set up in the bank’s internal and external budgets. These units are subject to this accounting matter, according to the accounting system’s “every accounting entry, two subjects, one number, corresponding to Balanced requirements, accounting treatment is more complicated. For example, a unit ”other temporary - fixed assets income " Medium expenditure. The first time in the purchase of funds Paragraph households paid in full, and then draw back to 100 yuan to deposit funds from other depositors