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出现多借多贷有两种原因:一种是合理的,一种是错误的。因为经济业务本身复杂,需要用多借多贷分录才能真实反映时,用多借多贷是合理的。如果记帐图省事,把许多天发生的不同类型的许多经济业务混在一起,当作一笔经济业务做分录,用多借多贷就是错误的。前者例如:某企业采购员拿1,000元转帐支票到物资公司买材料。由于钢材不便切割,结果买了590元的钢材;420元的燃料,不足的10元采购员用现金支付。报帐后,会计根据有关凭证做成如下多借多贷的会计分录,这是合理的: 借:原材料 590 借:燃料 420 贷:银行存款1,000 贷:现金 10 后者例如:某企业采购员张三,五日借款100元,出纳开出现金支票一张。10日张回厂报帐:差旅费50元,买材料30元,退回现金20元,15日张三
There are two reasons for borrowing more than one loan: one is reasonable and one is wrong. Because the economic business itself is complicated and it is necessary to use multiple loans to make a true statement, it is reasonable to use more loans and more loans. If accounting plans are easy, mix many different types of economic business that take place on many days, and use it as an economic business to make entries. For example, the former: A company’s buyer takes a 1,000-yuan transfer check to the material company to buy materials. Due to the inconvenience of cutting the steel, the result was the purchase of 590 yuan worth of steel; 420 yuan in fuel, and less than 10 yuan in purchasers paid in cash. After the reimbursement, the accountant made the following multi-loan accounting entries according to the relevant vouchers, which is reasonable: Borrowing: raw materials 590 borrowed: fuel 420 loans: bank deposits 1,000 loans: cash 10 latters eg: a company’s buyer Zhang San, who borrowed 100 yuan on the 5th, opened a cash check. On the 10th, Zhang Hui returned to the factory for reimbursement: 50 yuan for travel expenses, 30 yuan for buying materials, 20 yuan for returning cash, and 15 days for Zhang San.