论文部分内容阅读
基金和资金是既有区别又有联系。区别点首先从会计静态反映看,基金都表现为资金来源形态;而资金多表现为资金占用形态;其次从会计动态反映看,资金运动频繁,并且这种运动体现了物质生产、流通、分配循环运动的规律,资金在运动中要不断改变自已的物质形态;而基金运动则相对缓慢,其运动一般都是从总体上反映资金来源量的增加和减少,不反映生产物质变换和循环运动的规律。基金和资金的联系,是两者都要以货币形式来
Funds and funds are both different and related. The difference is firstly reflected from the static reflection of accounting. Funds are all presented as sources of funds. Funds are more often used as funds. Second, from the perspective of accounting dynamics, funds movement is frequent, and this movement reflects the cycle of material production, circulation and distribution. The law of movement, capital in the movement to constantly change its own material form; while the fund movement is relatively slow, its movements generally reflect the increase and decrease in the overall source of funds, does not reflect the law of the production of material transformation and circular motion . The relationship between funds and funds is that both must be in the form of currency