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在产品的购销过程中,钱、货往往不能即时结清,这就需要通过往来帐户“应收销货款”、“应付购货款”等来反映与其对应单位的结算关系。 笔者在一年多的往来帐户的清理、核对工作中,深感传统的“差额上帐”越来越不适应日益频繁、形式多样的商品交换活动的需要。若采用“全额上帐”则较之更为合理、方便、实用。 例如,某用户带30,000.00元汇票来我厂购纸10吨,金额30,500.00元。 会计处理一
In the process of product purchase and sales, money and goods often cannot be settled immediately. This requires the settlement of the settlement relationship with the corresponding unit through the current account of “receivables and payment” and “payable purchase money”. In the past year’s clean-up and verification of the current accounts, the author deeply felt that the traditional “balance account” is increasingly unable to meet the needs of increasingly frequent and diverse commodity exchange activities. Using “full amount” is more reasonable, convenient and practical. For example, a certain user takes a draft of 30,000.00 yuan to purchase 10 tons of paper from my factory, for an amount of 30,500.00 yuan. Accounting treatment