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读了《财务与会计》1988年第4期马彦钊同志的《对共同性会计帐户科学性的质疑》一文(下简称马文)之后,对文中的一些观点不敢苟同,在此提出拙见,与马彦钊同志探讨。一、把“购销往来”、“其他往来”等帐户定义为“共同性会计帐户”的作法不妥从会计理论上来看,所谓“共同性会计帐户”是指在一定条件下互相比较而得出的性质相同的帐户。如从帐户的结构和用途这个角度来看,“银行存款”帐户与“固定资产”帐户都是盘存帐户;“车间经费”帐户与“企业管理费”帐户都是集合分配帐户等。把“购销往来”、
After reading the article entitled “Questioning the Scientific Nature of the Common Accounts” (in short, Ma Wen), Comrade Maoyao Zhao did not agree with some of the views in this article. I hereby put forward my humble opinion, Comrade Ma Yanzhao explores. First, the “purchase and sale transactions ”, “other contacts ” and other accounts is defined as “common accounting accounts ” Inappropriate From the accounting theory point of view, the so-called “common account ” refers to the Under certain conditions, the nature of the same account compared to each other. For example, from the perspective of the structure and use of the account, both the “bank deposit” account and the “fixed assets” account are inventory accounts; the “shop expenses” account and “corporate management fee” accounts are both Set distribution accounts and more. Put “buying and selling exchanges ”,