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我们大楼在开户银行的帮助下,于今年元月一日成立企业内部银行,半年多来已取得初步成效。到目前为止,省外、省内和市内已有20家大中型企业和工商行办事处前来学习,有的单位来信要我们派人去具体指导。为此,特简介如下,仅供参考。一、内部银行的特点。企业内部银行是整个企业的一部分,因此在帐务核算报表编制上必须与企业衔接,按企业会计制度设置会计科目,同时又要适应银行业务的要求。采用银行凭原始凭证记帐,不能用商业会计凭原始凭证编制记帐凭证后,再汇总、记帐。要掌握内部银行23种内部单据、凭证的使用,其方法和在外部银行户开一样。不过,这23种单据、凭证是根据内部银行的实
With the help of the account opening bank, we set up an internal bank on January 1 this year and achieved initial results in more than six months. Up to now, 20 large and medium-sized enterprises and the office of the Industrial and Commercial Bank of China have come to study outside the province, the province, and the city. Letters from some units require us to send specific instructions. To this end, special profile is as follows, for reference only. First, the characteristics of internal banks. The internal bank of an enterprise is a part of the entire enterprise. Therefore, it is necessary to link up with the enterprise in the preparation of the accounting report. The accounting system should be set up according to the enterprise accounting system, and at the same time, it must be adapted to the requirements of the banking business. The bank shall use the original vouchers for accounting, and the business vouchers shall not be used for the preparation of accounting vouchers based on the original vouchers, and then be aggregated and accounted for. To master the use of 23 internal documents and vouchers for internal banks, the method is the same as for external bank accounts. However, these 23 kinds of documents and certificates are based on internal bank