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有的会计人员对于某些经济业务的处理,都是借(增)记“银行存款”科目、贷(减)记“银行存款”科目。例一,收到银行转入外单位误汇的款项要退回:借(增)记“银行存款”科目,以示收到汇款,贷(减)记“银行存款”科目,以示同时将款汇回对方。例二,外单位持支票送交银行并得银行盖章的进帐单前来购货,但发现货物不合意不提取而要求退款:借(增)记“银行存款”科目,以
Some accountants deal with certain economic operations by borrowing (adding) “bank deposits” subjects, crediting (reducing) “bank deposits” subjects. Example 1 Receipt of misunderstandings from bank transfer to foreign unit To be returned: borrow (increase) “bank deposit” account to show receipt of remittance, loan (deduction), “bank deposit” account, Remit each other. Case 2: The foreign unit checks the bill sent to the bank with the bank seal, but comes forward to purchase the goods. However, if the goods are found to be un-extracted, the refund will be requested: borrow (increase) “bank deposit” account