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“资金”与“基金”,两者之间既有某种联系,但又是两个不同的概念。1.“资金”是财产物资的货币表现,“基金”是具有特定用途的资金。前者是指财产物资量,并不能指明财产物资的这部分或那部分的具体用途。后者是指财产物资具体用途的会计概念。不同的“基金”,具有不同的用途。如“更新改造基金”是指专门用于固定资产更新改造的,不能挪作它用。国家拨给企业的“流动基金”,是用来购买原材料、燃料、动力和支付工人工资等的资金,而且是无偿使用勿需归还的。2.“资金”表示资金的占用,“基金”反映资金来源。
“Funds” and “funds” have some connections between them, but they are two different concepts. 1. “Funds” are the currency performance of property assets. “Funds” are funds that have specific uses. The former refers to the amount of property and property, and cannot specify the specific use of this part or part of the property. The latter refers to the accounting concept of specific uses of property assets. Different “funds” have different uses. For example, the “renewal and reconstruction fund” refers to a fixed-asset investment that is used exclusively for fixed assets and cannot be used for other purposes. The “flow fund” allocated by the state to enterprises is used to purchase raw materials, fuel, power, and wages for workers, and it is free to use without repayment. 2. “Funds” represent the occupation of funds, and “funds” reflect the sources of funds.