论文部分内容阅读
为了保证帐簿记录的正确性,会计制度要求做到帐证、帐帐、帐实相符。对帐帐相符标准,笔者认为,必须做到以下三项:(1)总帐帐户的借方余额合计数必须与贷方余额合计数绝对相符;(2)明细帐各帐户的余额合计数必须与有关总帐帐户余额绝对相符;(3)日记帐余额必须与有关总帐帐户余额绝对相符。对财会部门有关财产物资的明细帐数量余额与仓库保管部门或其他经管单位的明细帐数量余额,在一般情况下也应该相符,但也有特殊情况。例如:已经开出销售发票,收到贷款或承兑的商业汇票,并已将提货凭证交与购买单位,财会部门即作为已经完成实现产品销售或材料销售,月末减少库存产成品或原材料。可是由于运输等多种原因,购买单位未能在
In order to ensure the correctness of the accounting records, the accounting system requires that the accounting, accounting, accounting match. The standard of reconciliation accounts, the author believes that the following must be done: (1) The total debit balance of the general ledger account must be consistent with the total credit balance; (2) The sum of the balance of each account must be related to The general ledger account balance is absolutely consistent; (3) The journal balance must match the general ledger account balance. The balance of the amount of bills relating to property and materials in the accounting department and the balance of bills in the custody of warehouses or other units in charge of accounting should also be generally consistent but there are also special cases. For example, a sales invoice has been opened, a loan or accepted commercial bill has been received, and the delivery receipt has been handed over to the purchasing unit. The accounting department has finished the sale of the product or sales of the material, and finished goods or raw materials decreased by the end of the month. However, due to transport and other reasons, the purchase unit failed to