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最近,笔者走访了同行业对财务收支采用不同核算组织形式的企业,本文拟就采用“收支两条线”会计核算形式谈些看法和体会,与同行商榷。一、采用“收支两条线”会计核算形式的必要性“收支两条线”按它的词意和会计制度规定,是指作为会计主体的独立核算企业(单位),一切财务收支都要分别按照收或支的渠道进行,不允许以收抵支(即坐支)。“收支两条线”作为会计核算形式,其
Recently, I visited the same industry on the financial revenue and expenditure using different forms of accounting organization of enterprises, this paper intends to use “two lines ” accounting forms to talk about some of the views and experiences, and colleagues to discuss. First, the use of “balance of payments ” the necessity of accounting forms “two lines of revenue and expenditure ” according to its terms and accounting system, refers to the accounting firm as an independent accounting firm (unit) All financial revenues and expenditures must be collected in accordance with the income and expenditure channels, not allowed to receive payments (that is, support). “Two lines of revenue and expenditure” as the accounting form, its