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银行存款“未达帐”调整平衡后应否编制分录做帐,理论界也好,实业界也好,看来大都趋向于否定的回答。诚然,作为一种技术方法来说,如何进行帐务处理还是可以探讨的。但是,读了《广西会计》今年第二期吴雪梅同志《银行存款未达帐调整工作的探索》一文(以下简称吴文),觉得对吴文的某些观点尚不能荀同,现谈谈自己的一孔之见,与吴雪梅同志讨论。
Bank deposits “not up” after adjusting the balance should be prepared to make entries, theorists Ye Hao, the industry Ye Hao, it seems that most tend to be negative answer. Indeed, as a technical approach, how to deal with the accounting can still be explored. However, read “Guangxi Accounting” Comrade Wu Xuemei the second phase of this year, “Bank Deposits failed to reconcile the work of exploration,” a text (hereinafter referred to Wu Wen), Wu Wen’s view that some of the views can not Xun Tong, now talk about their own A hole of opinion, and Comrade Wu Xuemei discussion.