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1982年第10期《财会通讯》登载唐南椿同志“预算单位资金活动情况表结构的商榷”一文,提出行政事业单位往往由于预算内资金存款不足等原因,暂时占用了预算外资金存款,难于做到分别预算内外资金各自单独计算平衡的要求,建议更改资金活动情况表的结构.对此我有不同看法.一、行政事业单位会计工作中采用的是资金收付复式记帐法,其余额平衡公式是:资金来源类帐户收方余额合计一资金运用类帐户付方余额合计=资金结存类帐户收方余额合计.在记帐凭证、科目汇总表的
In the “Accounting Newsletter” published in the 10th issue of “Accounting Newsletter”, Tang Nanxun’s article “Comments on the Structure of the Table of Funds Activity in Budgetary Units” was published. It was pointed out that administrative institutions often occupy extrabudgetary fund deposits due to insufficient funds for budgetary funds and other reasons. The requirements for separate calculations of budgets within and outside the budget are separately calculated. It is proposed to change the structure of the table of funds activity. I have different views on this. I. The accounting of the administrative institutions is based on the dual-account billing and payment method. The balance formula is: the total amount of funds received by the source of the funds account and the total balance of the funds used by the funds account = balance of the balance of the funds account type accounts. In the accounting vouchers, the account summary table