预算会计教材都对“银行支出数”的概念进行了讲述,1983年《财会通讯》第十期上又发表了有关文章。但是,我认为这些概念都是不够确切的,特别是把“实际支出数”和“银行支出数”之间的差额统称为“待核销资金”是欠妥的。例如,在某个预算会计年度内,如经费暂付、现金、材料等余额没有变化,或者它们的余额之和没有发生变化,仅仅只是“经费暂存的余额增加了,就会得出“银行支出数”小于“实际支出数”的差额。这时“待核销资金”就是一个负数,这怎么能叫做“银行支出未报数”呢?又如,上年 The budget accounting textbooks all talked about the concept of “bank spending”. In the tenth issue of the 1983 “Accounting Newsletter”, related articles were published. However, I think that these concepts are not exact enough. In particular, it is not appropriate to collectively refer to the difference between “actual expenditures” and “bank expenditures” as “supply funds”. For example, in a budgetary fiscal year, if there is no change in the balance of temporary payment, cash, materials, etc., or if the sum of their balances does not change, the mere fact that the balance of temporary funding increases will result in “bank expenditures. If the number is less than the difference between the actual expenditures, the “fund to be written off” is a negative number. How can this be called “the number of unpaid bank expenses”? Another example is the previous year.