一个企业(单位)的款项要支付出去,除按规定支付零星小额现金外,其余必须通过企业的“银行存款”或者“专项存款”账户支付,这是财务会计人员在实际工作中所熟知的业务常识。然而,在我国现行的某些会计教材中,如武汉大学出版社出版,石人瑾等编著的《会计学原理》,在列举资金进入、退出企业和资金在企业内部运动的四种形式时,对其中资金在资金来源内的运动变化,举例为用“银行借款”归还“应付账款”,说这引起流动资金借款增加,应付账款减少,并说明流动资金借款和应付账款同属资金来源,一增一减,资金来源总额不变。以此论证企业资金占用总额和资金来源总额保持的平衡关系。对此,我们提出不同的看法:一个企业(单位)无论 An enterprise (unit) to pay the money to go out, in addition to the provisions of the sporadic small cash payments, the rest must be through the enterprise’s “bank deposit” or “special deposit” account to pay, which is the financial accounting staff in the actual work of the well-known Business sense. However, in some current accounting teaching materials in our country, such as “Principles of Accounting” edited by Wuhan University Press and Shi Renjin et al., When enumerating the four forms of capital entering and exiting the enterprises and funds within the enterprise, The movement of funds within the source of funding changes, for example, to repay “accounts payable” with “bank loans”, saying that this has led to an increase in borrowings for working capital and a decrease in accounts payable, indicating that both current and borrowed accounts belong to the same source of funds, Increase or decrease, the total source of funding unchanged. In order to demonstrate the total amount of corporate funds and sources of funding to maintain the balance between the total. In this regard, we put forward different views: a business (unit) no matter