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财政部新颁《事业行政预算会计制度》,对银行支出数的核算方法作了规定,并提出了银行支出数计算的两个公式。我们认为其中第二个公式有误,应改为: 银行支出累计数=上年经费存款余额+本年拨款累计数-期末经费存款余额。因为单位在一定时期的存款余额,就是在该时期内经费存款收付后的结果,其中包括所发生的暂存,暂付款项的收付后的结果。所以,在核算银行支出数时,不需要再考虑经费暂存。
The Ministry of Finance has newly issued the “Accounting System for Administrative Budgetary Accounting”, which stipulates the accounting method for the number of bank expenditures and proposes two formulas for the calculation of bank expenditures. We believe that the second formula is wrong. It should be changed to: Cumulative bank account expenses = Balance of previous year’s financial deposits + Accumulated funds for the current year - Balance at the end of the year. Because the balance of deposits of a unit in a certain period of time is the result of the receipt and payment of funds during the period, including the temporary deposits that have occurred, and the results of the receipt and payment of temporary payments. Therefore, when accounting for bank expenditures, there is no need to consider temporary funding.