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目前,大中专财经院校所用的教材和现行的工业企业会计制度,都把“应收销货款”帐户划分为资金占用性质的结算帐户,把“应付购货款”帐户划分为资金来源性质的结算帐户。笔者认为“应收销货款”和“应付购货款”帐户同属资金来源和资金占用双重性质的结算帐户。为方便说明这个问题,特以丁字帐的形式列示这两个帐户的结构:
At present, the textbooks used by the institutions of finance and economics of colleges and universities and the current accounting system of industrial enterprises all classify the “accounts receivable for sale and purchase” account into the accounts for capital occupation, and divide the accounts payable for purchase into the sources of funds Billing account. I believe that “receivables and receivables” and “accounts payable” accounts belong to both the source of funds and funds account for the dual nature of settlement. To illustrate this issue, we show the structure of these two accounts in the form of a T-bill: