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目前工商企业中,有一部分会计科目所反映的内容完全相同,而名称不一。例如同是固定资金来源,工业会计科目叫固定基金,商业会计科目叫固定资金,一字之差时常用错,教学中,有些学生还提出究竟两者有啥区别。为了有利于工商企业会计人员的相互流动和工商企业联办联营,对核算内容相同的会计科目,应当经过审定后,使其一致,原则上凡是内容相同的,科目名称也应相同。 1.一些资金来源科目,工业会计科目叫固定基金、流动基金、专用基金。商业会计科目叫固定资金、流动资金、更新改造资金、大修理基金、福利基金等。我认为应一致规定为固定基金、流
At present, the content of some accounting subjects in industrial and commercial enterprises is exactly the same, but the names are not the same. For example, the source of fixed funds is the same, the industrial accounting subjects are called fixed funds, and the commercial accounting subjects are called fixed funds. When one word is bad, they are commonly used. In teaching, some students also suggested that there are differences between the two. In order to facilitate the mutual mobility of accounting personnel in industrial and commercial enterprises and joint ventures of industrial and commercial enterprises, accounting subjects with the same accounting content shall be subject to verification after approval. In principle, all titles shall be the same and subject names shall be the same. 1. Some funds source subjects, industrial accounting subjects are called fixed funds, mobile funds, special funds. Commercial accounting subjects are called fixed funds, liquidity funds, renovation funds, overhaul funds, welfare funds, etc. I think it should be stipulated as a fixed fund, flow