论文部分内容阅读
《财会通讯》今年第六期刊登了易庭源同志的“关于‘先借后贷’和‘先贷后借’问题”的文章。(以下简称易文),笔者对此有不同看法,特提出来供商榷。一、“先借后贷”的会计分录并不违背资金运动的动向。易文提出,“为了便于在各笔分录之间,相互联系地考察整个企业的资金的来龙去脉,最好按下列形式作分录: 贷:银行借款5,000→借:存款5,000 贷:存款 100→借:材料 100 贷:材料 80→借:生产 80 对于这一点,笔者认为这样的提法与“先借后贷”的会计分录并无矛盾之处。因为,会计分录就是指明经济业务所入帐的会计科目、记帐方向和金额的记
In the sixth issue of the “Accounting Newsletter” this year, Comrade Yi Tingyuan’s article “On the issue of “first loan after loan” and “first loan after loan”” was published. (Hereinafter referred to as Yiwen), the author has different views on this matter, and he specifically proposed it for commercial consultation. First, the “entry loan first” accounting entries does not violate the movement of funds. Yi Wen pointed out: "In order to facilitate the investigation of the entire company’s capital from one source to another, it is advisable to make an entry in the following forms: Loan: Bank borrowing 5,000 → Borrowing: Deposit 5,000 Credit: Deposit 100 → Borrowing: Materials 100 Credits: Materials 80 → Borrowing: Production 80 For this, the author believes that there is no inconsistency between this reference and the “first loan after loan” accounting entry, because the accounting entry is the designated economic business. Recorded accounts, accounting direction and amount