建立核算台账 跟踪经营业务 促进经营发展

• 作 者: 余捷
• 机 构: 广东汕头机械进出口公司,
• 出 处: 对外经贸财会
• 发表日期: 2000年12期
• 关键词: 外贸出口企业 账簿 出口业务 新《会计法》 账外账 总账 会计核算 固定资产 填列 登统

一、建立核算台账,决不是私设第二套账,而是设立辅助性账簿建立核算台账,实行外贸出口企业内部二次会计核算决不是私设账外账。新《会计法》第十五条规定:会计账簿包括总账、明细账、日记账和其他辅助性账簿。在此笔者所指的台账,撇开了固定资产等辅助性账簿,特指外贸公司经营出口业务的核算台账。

First, the establishment of accounting ledger, by no means set up a second set of accounts, but the establishment of supporting books to establish accounting ledger, the implementation of foreign trade export enterprises within the second accounting is by no means private accounts. The new “Accounting Law” Article XV: accounting books include general ledger, ledger, journal and other supporting books. Here I refer to the ledger, aside from the fixed assets and other supporting books, especially foreign trade companies operating export accounting accounts.