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应收(付)内部往来款是单位与所属内部独立核算单位或各内部独立核算单位之间由于预收工程及备料款、工程结算、产品、作业和材料采购、调拨与销售、资金内部融通等业务所发生的各种暂收(付)帐目,作为资金活动结算过程,月末时往来单位二者应先一一对准余额,在报表汇总时应双方相互抵销,使汇总会计报表在资金的反映上不受往来帐目的影响所引起的虚增虚减。
Receivables (paying) internal remittances are between the unit and its internal independent accounting unit or internal independent accounting units due to advance receipt of projects and provision of materials, project settlement, product, operation and material procurement, transfer and sales, internal financing and other services All kinds of temporary income (payment) accounts that have occurred are used as settlement activities for fund activities. At the end of the month, both parties should first align their balances. When the statements are summarized, the two parties should offset each other so that the summary accounting statements will be used in the funds. Reflected from the inflated devaluation caused by the influence of the current account.