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《工业会计》今年第4期王春富同志《关于“补付货款”会计处理之我见》一文,提出对预付货款和补付货款的二次业务,供货方分别在“预收帐款”和“应收帐款”科目中核算,购货方分别在“预付帐款”和“应付帐款”科目中核算的作法,我认为不可取:一是记帐麻烦,同一单位的两次业务会计要在两个帐户上登记明细帐。二是查帐麻烦,经办人员要查阅一个单位的往来帐需查阅两本明细帐。三是是对帐麻烦,两个单位之间对帐需要核对两个帐户。为了及时准确的提供会计信息,方便编制会计报表,明确责任,利于随时清理往来余额,操作简便减少麻烦,结合我厂销售、供应、和其它业务往来的特点,我们设置了“应收帐款”、“应付帐款、、”其它应收帐款“、”其它应付帐款“四个会计科目,份别对口,固定由四名会计负责核算。
”Industrial Accounting“ No. 4 of this year, Comrade Wang Chunfu, ”on the“ payment of goods, ”I see the accounting treatment,“ a text, proposed prepaid payment and payment of the second business, suppliers are in the ”prepayment “And ” accounts receivable “subjects accounting, the buyer in the” prepayments “and ” accounts payable “account accounting practice, I think not desirable: First, accounting Trouble, two business accounting in the same unit to register in two accounts. Second, trouble checking accounts, handling staff to check a unit’s current account need to check the two sub-accounts. The third is the trouble of reconciliation, reconciliation between the two units need to check two accounts. In order to provide timely and accurate accounting information, to facilitate the preparation of accounting statements, a clear responsibility, at any time to clean up the balance, easy to operate to reduce the trouble, combined with our plant sales, supply, and other business contacts, we set the ”Receivables “, ” Accounts Payable ,, “Other Accounts Receivable ”, “Other Accounts Payable ” four accounting subjects, counterparts, fixed by four accounting responsible for accounting.