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笔者近几个月通过清理“三角债”发现,许多企业普遍存在对应付购贷款科目因贪图核算简捷而不按规定记帐的情况。 如甲企业1992年6月1日汇给市外贸局80000元原皮款,6月5日收到原皮85000元,并验收入库。 甲企业会计分录只记:借:原材料—原皮85000元,贷:银行存款80000元,贷:应付购货款—市外贸局5000元。
In recent months, the author has discovered that clearing up the “triangular debt” has found that many companies generally hold accounts for purchase loans that are not accounted for according to regulations because of simple and easy calculation. For example, a company remitted to the Municipal Foreign Trade Bureau on June 1, 1992 for an original leather item of 80,000 yuan, and on June 5 it received 85,000 yuan for the original leather product, and also examined the income database. A company accounting entries only remember: borrow: raw materials - the original skin 85,000 yuan, loans: bank deposits 80,000 yuan, loans: to pay the purchase price - City Foreign Trade Bureau 5000 yuan.