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一段时间以来,我们在审计中发现,对于已投保企业的事故汽车修理费的处理,由于会计制度没有统一规定,有的抽单向保险公司索赔时,不做任何记录,银行支出数与发票数对不上;有的在支出修理费时直接列入费用——修理费;有的将支出的修理费减除保险公司的赔偿后列财产损失。实际上,上述三种会计处理都没有真实反映事故汽车修理费支出的过程。为此,笔者认为对已投保企业的事故汽车修理费进行帐务处理时,应以“应收款”科目来过渡。例:事故汽车修理费6800元,用银行存款支出时,分录如下: 借:应收款——保险公司 6800元贷:银行存款 6800元抽单向保险公司索赔时,在记帐凭证上注明单
For a period of time, we found in the audit that for the handling of accident auto repair expenses of the insured enterprises, due to the unification of the accounting system and the fact that some bills were withdrawn to the insurance company without any record, the number of bank expenses and invoices Not enough; some expenses in the repair costs directly included in the cost - repair costs; some will be the cost of repair expenses deducted insurance companies compensation for loss of property. In fact, none of the above three types of accounting treatments truly reflect the process of repairing car accident expenses. To this end, I believe that the accident insurance companies have been insured vehicle repair accounts processing, should be “receivables” subjects to the transition. Example: accident car repair costs 6,800 yuan, with bank deposits, the entry is as follows: By: Receivables - insurance company 6800 yuan Credit: bank deposits 6800 yuan pumping one-way insurance company claims, the voucher on the note Clear list