论文部分内容阅读
外贸企业对国内、外结算往来帐款的管理,一般是把国外部份放在比较突出的地位。但这绝不是说,国内结算帐款无关轻重,是可管可不管的事情。根据笔者经管这项工作几年的经验,谈几点浅见如下: 一、应当正确认识管好国内结算往来帐款的重要性。国内结算往来帐款在外贸资金计划和会计报表上都是一项重要内容,帐面上反映的往来帐款应当是企业间的正常往来,这些往来款项都应当随时清结,从帐面销平,不能长期悬挂。个别外贸企业有长期被外单位占用大量资金的现象,这是很不正常的。应当认识到,无论是人欠我,我欠人,时间悬挂过久,都是不利于社会主义经济核算的。
The management of domestic and foreign settlement accounts by foreign trade companies generally puts the foreign part in a more prominent position. However, this does not mean that domestic settlement accounts are irrelevant and can be ignored. According to the author’s experience in managing this work for several years, some things are briefly discussed below. First, it is necessary to correctly understand the importance of managing domestic settlement accounts. Domestic settlement accounts are an important part of foreign funds planning and accounting statements. The current accounts reflected on the accounts should be normal transactions between the companies. These transactions should be cleared at any time, and the accounts should be sold at the same time. Can’t hang for a long time. It is very unusual for individual foreign trade companies to have a large amount of funds occupied by foreign units for a long period of time. It should be recognized that no matter what the person owes me, I owe people, and time is too long to hang, which is not conducive to socialist economic accounting.