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《财会通讯》1986年第6期《银行支出累计数的计算方法》一文提出的计算公式是:银行支出累计数=本年度全部实际支出累计+经费暂付(期末余额减期初余额)+经费现金(期末余额减期初余额)+经费材料(期末余额减期初余额)。笔者认为,在本年度全部实际支出累计少于银行支出累计数时,用以上公式计算是准确的,如果实际支出累计大于银行支出累计数的就不宜采用。例如某单位的期末资金流动情况如下(单位元): 这个单位的期末累计实际支出因含有上年已作银行支出数“经费暂付”、“经费材料”、“经费现金”等因素,因此,大于当年银行支出累计数,所以必须采取以下计算方法:
The calculation formula proposed in the article “Calculation Method of Cumulative Bank Expenditure” in the “Accumulation of Bank Expenses” in the 6th issue of “Accounting Newsletter” in 1986 is: Accumulated bank expenses = Total accumulated actual expenditure in the current year + Provisional payment for funds (end balance at period-end minus minus period beginning balance) + Funding cash ( Ending balance minus initial balance) + funding materials (end balance at the end of period). The author believes that when the total actual expenditure during the current year is less than the accumulated amount of bank expenses, the calculation using the above formula is accurate. If the actual expenditure is more than the accumulated amount of bank expenses, it should not be adopted. For example, the end-of-period flow of a unit is as follows (unit: yuan): The actual actual expenditure at the end of this unit is due to factors such as “provisional payment for funds”, “funding materials”, and “funds for funds” that have been used for bank expenditure in the previous year. More than the cumulative number of bank expenses in the current year, so the following calculation method must be taken: