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一、手工环境与特点分析往来结算资金的核算,是企业为处理与内部职工和外单位经济往来,设置结算类帐户,按现定的会计方法进行帐务处理的一项工作。多数是与货币资金发生对应关系。这类资金核算程序并不复杂,但业务量比较大。现以“备用金”这个企业内部往来帐户为例,进行叙述。备用金是指企业预付给内部各车间、部门和职工备作差旅费、零星采购或零星开支用的货币资金。为了核算备用金的领用和报销情况,设置了“备用金”科目。“备用金”科目是资金占用类科目。领取备用金时记入该科目的借方,报销或交回备用金时记入该科目的贷方,余额表示各单位或个人存用的备用金数额,由记帐凭证作为媒介,按照领取备用金的单位或个人进行明细核算。
First, the manual environment and characteristics of the analysis of accounts Clearing funds accounting is the enterprise to deal with the internal and external economic units and units, set up a settlement account, according to the current accounting methods for accounting treatment of a work. Most are corresponding to the monetary funds. This type of financial accounting process is not complicated, but the business volume is relatively large. Now to “reserve ” the internal accounts of enterprises as an example, to describe. Reserve money refers to the internal prepaid to the internal workshops, departments and workers for travel expenses, sporadic purchases or sporadic expenses with monetary funds. In order to account for the claim and reimbursement of the reserve, set the “Reserve ” subjects. “Reserve ” subject is the fund occupation class subjects. The amount credited to the debit, reimbursement or surrender of the reserve when the reserve is credited to the account, the balance represents the amount of the reserve for the deposit of each unit or individual, used by the voucher as a medium, Unit or individual account details.