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由人民银行总行统一开发的《中央银行会计核算系统》,自去年8月起已经在我区逐步推广使用,该系统在处理联行业务时,采用了一记双讫的力、法,对一些特殊的联行业务如转汇业务等,一般的做法是先设立一个科目帐号为“联行过渡户”,再通过这个科目帐号作“双讫”处理,然后转出。而目前各行一般是在“0337暂收款项”或“0338暂付款项”科目中各设一个帐户作为“联行过渡户”。笔者在近一年的实际操作中,对使用“0338暂付款项”作为联行过渡户存在着一些疑惑。
The “Central Bank Accounting System”, unifiedly developed by the PBC Head Office, has been gradually promoted in our district since August last year. When the system dealt with the joint business, the system adopted a double-counting system, Special bank business such as remittance business, the general approach is to first set up a subject account for the “joint bank transition households”, and then through this account for “double-dip” treatment, and then transferred out. At present, all banks generally have one account in “0337 Provisional Collection Amount” or “0338 Transfers Account” as “Bank Transfer Bank”. The author in the actual operation of the past year, the use of “0338 provisional payments” as the Bank transition households there are some doubts.