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目前各工业企业使用的“专用基金及专用拨款表”(会工21表)在期末结余数后仅列出未完工程支出和有价证券,没有包括全部专用基金已支出的款项。其实,专用基金结余数是个资金来源的虚数,要扣除其他众多的支出项目后才是真正可使用的自有资金。厂长、经理们往往因不了解会计报表结构,照专用基金表的结余数安排和使用资金,而财会部门却要在结余数上减这减那,造成了诸多的不愉快。为了真实反映专用基金的结余数字,消除不必要的误解,并有利于资金的合理安排,笔者建议对专用基金及专用拨款表作部分改进。具体设想是:在该表纵座标期末数合计后面,
Currently, the “Special Funds and Special Funding Tables” used by various industrial enterprises (Contract 21) only list unfinished construction expenditures and marketable securities after the ending balance, and do not include all the funds already spent by the special fund. In fact, the number of special fund balances is an imaginary number of sources of funds. After deducting a large number of other expenditure items, it is the only real funds that can be used. The managers and managers often arrange and use funds according to the balance of the special fund table because they do not understand the structure of the financial statements. However, the accounting department has to reduce this balance by the number of balances, causing a lot of unhappiness. In order to truly reflect the balance of the earmarked funds, eliminate unnecessary misunderstandings, and facilitate the rational arrangement of funds, the author proposes to make some improvements to the special funds and special grant tables. The specific idea is: after the total number of ordinates at the end of the table,