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总分类帐户在涉及两个以上明细分类帐户时,目前有三种不同的会计分录书写形式。例如某厂某日购入甲种原材料12,539元,乙种原材料8,376元,甲种燃料3,548元,乙种燃料695元,合计金额25,158元,材料已验收入库,款已从银行付讫。会计分录如下: 1.按葛家澍教授主编的《会计学基础》所示,其分录书写形式为: 借:原材料—甲种原材料 12,539—乙种原材料 8,376 燃料—甲种燃料 3,548—乙种燃料 695 贷:银行存款 25,158 2.按上海新编立信会计丛书《会计基础教材》所示,其分录书
General Classification Accounts There are currently three different forms of accounting entries when more than two detailed breakdowns are involved. For example, a factory purchases 12,539 yuan of A raw material, 8,376 yuan of B raw materials, 3,548 yuan of A-species fuel, and 695 yuan of B-fuel, totaling 25,158 yuan. The materials have been checked in to the revenue library and the money has been paid by the bank. The accounting entries are as follows: 1. According to the “Accounting Basis” edited by Prof. Jiajia Ge, the entry forms are as follows: Borrowing: Raw materials - A type of raw materials 12,539 - B type of raw materials 8,376 Fuel - A type of fuel 3,548 - Type B fuel 695 Loans: bank deposits 25,158 2. According to the Shanghai New Lixin Accounting Series “Accounting Basic Textbook,” the entry book