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现行国营工业企业《会计制度》规定,企业因采购材料物资而发生的预付购货款,在“应付购货款”的借(减)方反映(最近印发的修订本相同),即预付购货款可以与应付购货款抵销,而余额又必须是贷(增)方,然后才能在资金平衡表资金来源类体现出来.我认为,这种作法已经不能适应经济体制改革和落实经济责任的要求.因为: 1、预付购货款与应付购货款虽然都是企业为了获得材料物资而发生的经济业务,但是预付购货款是为了获得材料物资而事先支付的货币资金,是资金占用,是债权,是资产.而应付购货款是材料物资已经取得,货款尚未支付,是一种借人的资金,
The current state-owned industrial enterprise “Accounting System” stipulates that prepaid purchase money incurred by an enterprise due to the procurement of materials and materials shall be reflected in the “deductible” of the “payable purchase money” (the same as the most recently issued revised version), that is, the prepaid purchase price may be equivalent to To offset the purchase price offset, the balance must be a loan (increasing) party before it can be reflected in the capital balance sheet source category. I believe that this practice can no longer meet the requirements of economic system reform and implementation of economic responsibility. Because: 1. Although both prepaid purchase price and purchase purchase price are the economic activities that an enterprise has incurred in order to obtain materials and materials, the prepaid purchase money is a monetary fund that is paid in advance in order to obtain materials and supplies. It is a capital occupation, a claim, and an asset. The purchase price payable is that the materials and materials have been obtained and the payment has not yet been paid. It is a borrower’s funds.