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(一)“多借多贷”不宜提倡我认为《财会通讯》1986年第6期刊登的“也谈多借多贷问题”一文值得商榷。按该文举例:某企业采购员拿1,000元转帐支票到物资公司买材料,结果买了590元的钢材,420元的燃料,不足的10元用现金支付。作者认为这笔业务使用如下分录是合理的: 借:原材料 590 借:燃料 420 贷:银行存款 1,000 贷:现金 10 请问:现金10元是买了原材料,还是买了燃料?银行存款1,000元,其中多少用于购买原材料,多少用于购买燃料?按以上分录,只能答曰:“不知道”。我认为这个多借多贷分录完全违背了该文作者自己提出的两条标准:一是没有“真实地反映经济业务”;二是没有“保持科目之间明确的对应关系”。
(1) It is not advisable to encourage “I borrow more and more loans”. I believe that the article “On the issue of multi-loaning and multi-loaning” published in the 6th issue of “Accounting Newsletter” in 1986 is worth discussing. According to this article, for example, a company’s purchaser took a 1,000-yuan transfer cheque to a material company to buy materials. As a result, he bought 590 yuan of steel, 420 yuan of fuel, and less than 10 yuan in cash. The author believes that the use of the following entries for this business is reasonable: Borrowing: Raw materials 590 Borrowing: Fuel 420 Loans: Bank deposits 1,000 Loans: Cash 10 Will the cash be 10 yuan to buy raw materials, or to buy fuel? The bank deposit is 1,000 yuan. How much of it is used to purchase raw materials and how much is used to purchase fuel? According to the above entry, you can only answer: “I don’t know.” I think this multi-loan entry is completely inconsistent with the two criteria proposed by the author himself: First, there is no “true reflection of economic business”; second, there is no “maintaining a clear correspondence between subjects.”