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《企业会计制度》在某些具体的会计事项未加以规范或规定不清,使同一项业务在不同的单位或不同的会计人员进行处理时,产生了不同的结果。为了使会计信息客观真实并具可比性,笔者对下面几个问题提出看法,以供参考。一、编制现金流量表的存款利息处理问题在实际工作中,对于存款产生的利息怎样进行处理,存在着较多不同的做法:有些单位认为,存款主要是企业销售产品、提供劳务等所取得款项,所以,存款的利息收入应列
“Enterprise Accounting System” in some specific accounting matters not regulated or unclear, so that the same business in different units or different accounting staff to deal with, had a different result. In order to objective and realistic accounting information and comparable, I put forward the following questions for reference. First, the preparation of cash flow statement on the issue of deposit interest In the actual work, the interest generated by the deposit how to deal with, there are many different practices: Some units believe that the deposit is mainly business sales of products, provision of labor services and other funds Therefore, the interest income on deposits should be listed