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企业会计凭证的汇总,一般采用科目汇总方式。记帐人员只需根据每本会计凭证汇总表的借、贷发生额查阅每笔经济业务并登记相关的会计帐薄。如某本凭证汇总表某科目发生额为零,就不用查阅或登记帐薄。也正因为如此,此种汇总格式暴露了不足之处。我们假设某本会计凭证中有如下两笔经济业务:1.供应部门本月退××钢厂多余材料一批,因货款未付已挂帐,钢厂寄来红发票一张,金额为10000元,冲抵原货款。会计分录为:借:材料采购——××材料 10000元贷:应付帐款——××钢厂 10000元2.供应部门本月购进××铝厂铝板一批,货
The summary of enterprise accounting vouchers generally adopts account summary. The accounting staff only needs to check each economic business and register the relevant accounting books based on the amount of borrowing and credit of each accounting document summary table. If the amount of a certain account in a certificate summary table is zero, you do not need to check or register the account books. It is precisely because of this that this summary format exposes deficiencies. We assume that there are the following two economic transactions in a certain accounting document: 1. The supply department retired a group of redundant materials from the steel factory this month. The steel mill sent a red invoice with an amount of 10,000 due to unpaid dues. Yuan, offset the original purchase price. Accounting entries are: Borrowed: Materials Procurement - × × Material 10,000 RMB: Accounts Payable - × × Steel 10,000 RMB 2. Supply Department Purchased Aluminum Products from X×Aluminum Factory this Month