论文部分内容阅读
银行结算办法改革后,收费金额比以前提高,支票结算过去是不收费的,现在也要收取手贯费。结算业务收费的改变,给企业会计增加了工作量,有些大商店的结算业务多,每办一笔结算业务,就要填写一套三联式结算业务收费记帐凭证,并加盖预留银行印鉴。这样不仅麻烦,还给会计记帐带来混乱。为此,建议由银行统一办理结算业务收费,银行可在记帐时用代号分别标明结算种类。计算结算业务收费。企业根据银行对帐单核对收费金额。每月月终时,由银行出具结算业务收费传票((?)收利息那样),并在企业存款帐户中扣收。
After the reform of the bank settlement method, the amount of charges has been raised more than ever before. Checks and payments were never billed in the past, and fees and charges have now also been charged. Settlement business fees change, to increase the workload of business accounting, and some large settlement of the store business, for each set of settlement business, it is necessary to fill out a set of triple billing billing voucher, and stamped with the bank seal printed . This is not only troublesome, but also brings confusion to accounting books. To this end, it is recommended that the bank charges for the settlement of business uniform, the bank can be marked with a separate account billing type. Calculation and settlement of business charges. The company checks the charge amount based on the bank statement. At the end of each month, the bank issues settlement vouchers for payment of business charges ((?)) And deducts them from the deposit account of the enterprise.