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为了保证行政事业单位工作的正常进行,单位预算会计在年终必须保留一部分经费暂付款、库存现金和经费材料,作为单位的物资资金周转。这就是银行支取未报数,即经费已从银行支取但未作支出报销。由于这部分资金占用了行政事业经费,所以必须严格控制。但是,在年终仍有一部分银行支取未报数要延续到下一年度报销,如暂付旅费、会议费等等。库存现金、材料也不可能在年终全部用完。这部分资金,不仅占用了单位当年的经费,而且对单位提取当年的包干结余也有影响。
In order to ensure the normal work of the administrative institutions, the unit budget accounting at the year-end must retain part of the funds temporary payments, cash in stock and funding materials, as a unit of material capital turnover. This is an unliquidated bank withdrawal, which means that the funds have been withdrawn from the bank but not reimbursed. Because this part of the funds occupy administrative funds, it must be strictly controlled. However, at the end of the year, there are still some unbanked bank branches that need to be reimbursed for the next year, such as temporary travel expenses, conference fees and so on. Inventory cash, material can not be exhausted at the end of the year. This part of the funds, not only occupied the unit’s funding for the year, but also affected the unit to draw the balance of the year.