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自从实行社会集团购买力支出管理和控制办法以来,采用的是辅助帐记帐办法。多年的实践证明,由财务部门按发货票登记辅助帐的办法,不仅不科学、不规化,而且不准确、不真实,存在着很多弊病。一是辅助帐在会计帐簿体系中“地位”低下,一些财务部门不重视它,出现一种可记可不记,想起来记,忘了不记的现象。如遇购买控购商品非要检查辅助帐不可时,则进行突击记帐。二是现行辅助帐的记帐方法,不便与其他帐簿同时登记。往往在其他帐簿和会计报表搞完后,再从一大堆原始凭证中摘录出来登记辅助
Since the introduction of the management and control of purchasing power expenditures by social groups, the supplementary accounting method has been used. Years of practice have proved that the method of registering auxiliary accounts by the financial department according to invoices is not only unscientific and irregular but also inaccurate and untrue. There are many shortcomings. First, the ancillary account in the accounting system, “status” low, some financial departments do not attach importance to it, there is a can remember can not remember, remember to remember, forget not to remember the phenomenon. In case of purchase control of goods to check the auxiliary account is not available, the surprise record. Second, the existing subsidiary account of the accounting methods, inconvenience and other books simultaneously registered. Often, after the other books and accounting statements have been completed, they can be extracted from a large pile of original vouchers for registration aids