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内部银行核算体系,是在许多大中型企业中广泛采取的一种核算模式。它一方面能较充分地凋动基层干部和职工的积极性;另一方面又集中整体资金,最充分地发挥有限资金的整体优势。但笔者在工作实践中也发现某些企业的内部银行体系设计中存在一些缺陷,尤其影响应收帐款的核算。问题一:往来帐目核算不清某商贸企业销售核算办法是这样的。销售的核算集中在各分支机构,银行帐户设在总机构。当销售发生在:
The internal bank accounting system is a widely adopted accounting model in many large and medium-sized enterprises. On the one hand, it can more fully mobilize the enthusiasm of grassroots cadres and workers; on the other hand, it also focuses on overall funds and gives full play to the overall advantages of limited funds. However, in the practice of the author, I also found that some enterprises have some defects in the design of the internal banking system, especially accounting receivables. Question one: the current account accounting unclear A commercial enterprise sales accounting method is this. Sales accounting focused on the branches, bank accounts in the head office. When sales happen at: