论文部分内容阅读
《企业会计制度》与1998年1月27日公布的《股份有限公司会计制度》比较,对现金的核算,有不少差异,笔者谈一下学习体会。 一、新增了现金管理的有关规定 《企业会计制度》在“现金”会计科目使用说明第二条中规定:“企业应当严格按照国家有关现金管理的规定收支现金,超过库存现金限额的部分应当及时交存银行,并严格按照本制度规定核算现金的各项收支业务。”而《股份有限公司会计制度》对此未作任何规定。两者比较,《企业会计制度》中新增了现金管理的有关规定,这表明《企业会计制
“Enterprise Accounting System” and January 27, 1998 published “Accounting Co., Ltd.” comparison of cash accounting, there are many differences, the author talk about learning experience. First, the new provisions of the cash management “Enterprise Accounting System” in the “Cash ” account description of the use of Article II: “Enterprises should be in strict accordance with the provisions of the state cash receipts and payments in cash, more than cash in hand The part of the quota shall be promptly deposited with the bank and all cash receipts and disbursements shall be accounted for strictly in accordance with the provisions of this system. ”However, the“ Accounting System for Stock Company Limited ”does not make any provision in this regard. The comparison between the two, “Accounting System for Business” added the relevant provisions of cash management, which shows that "corporate accounting