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去年5月,《中央银行会计核算系统》(以下简称系统)正式推广到人行各县支行。系统处理业务快速、准确、严密,把会计人员从繁杂的手工劳动中解放了出来。对于系统的种种优点,这里不多叙说,本文主要谈一下实际应用系统时应注意的问题,并对系统提出改进建议。 一、联行错帐处理:①当天发现双讫记帐的联行错帐,若只是记过帐,应删除;若已复核,应先注销,再删除;若已生成报单,亦应先注销该笔帐务,再删除,虽然注销、删除该笔帐务后,生成报单的笔数还包括错误报单,但登帐后,错误报单就不存在了。②过后发现双讫记帐的联行错帐,若报单未寄走,就可用单讫记帐的错帐冲正方式冲正,再在联行系统维护里删除该笔错误报单即可。若为红字冲销要划付报时,系统的处理与会计规范处理不符。如退库70元,会计规范处理为借:行库往来(红字)70元,借:联行往帐70元(付报)。而系统处理时,若双讫记帐,即贷:行库往来(兰字)70元;借:联行往帐70元(付报),这样借贷
In May last year, the “Central Bank Accounting System” (hereinafter referred to as the system) was formally extended to all branches of the PBC. The system processing business is fast, accurate and tight, freeing accountants from the complicated manual labor. For all the advantages of the system, not many narrative here, this article mainly talk about the practical application of the system should pay attention to the problem, and make recommendations for improvement of the system. First, the United Bank mishandling: ① The same day found double-billing ledger mismatch, if only to record postings, should be deleted; if has been reviewed, should be canceled, and then deleted; Pen accounting, and then delete, although the cancellation, delete the pen, the number of generating the report also includes the error report, but after the account, the error report does not exist. ② After the double counting of accounts found that the United Bank misstatement, if the report is not sent away, you can use a single billing wrong account is correct, and then delete the error report in the system maintenance line can be. If you want to offset the credit red offset, the system processing and accounting standards do not match. Such as the withdrawal of 70 yuan, accounting standards for processing by: Bank transactions (Scarlet Letter) 70 yuan, by: Bank 70 yuan (report). The system processing, if double billing, namely, credit: Bank transactions (Lanzi) 70 yuan; By: United Bank 70 yuan (report), so lending