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在收付实现制(实收实付制)与权责发生制(应收应付制)两种会计基础中,我国事业行政单位会计一直采用收付实现制,而企业会计则采用权责发生制。机关、团体、学校、文化、卫生等事业行政单位皆属预算单位(全额预算单位或差额预算单位),国家按计划拨入预算资金,其发生的各项费用支出必须在财政年度内报销,不准待摊,也不准预提,因而采用收付实现制在会计理论和实务上均无不妥之处。企业会计采用权责发生制处理会计事项时,凡是本期发生的收入,不论其款项是否收到,均作为本期收益处理,凡应由本期补偿的费用,不论其款项是否付出,均作为本期费用处理。反之,不应归属于本期的收益和费用,即使款项已在本期内收到或付出,也不作为本
In the two accounting foundations of the payment system (receipt-to-pay system) and the accrual-accounting system (accounts receivable-payable system), the accounting of China’s administrative units has always adopted the realization of collection and payment, while enterprise accounting has adopted the accrual basis. . Institutions, organizations, schools, culture, health, and other business administrative units are all budget units (full-budget units or balance-budget units). The state allocates budget funds according to plans. All expenses incurred must be reimbursed within the fiscal year. The quasi-to-be amortization is also not allowed for advancement. Therefore, adopting the payment and receipt realization system has no fault in accounting theory and practice. When corporate accounting adopts the accrual accounting system to handle accounting issues, all income generated during the current period, regardless of whether or not the amount is received, shall be treated as the income of the current period. All expenses that should be compensated by the current period, regardless of whether they are paid or not, shall be deemed as This fee is processed. On the contrary, it should not be attributed to the income and expenses of the current period, even if the money has been received or paid in the current period, it will not be used as