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目前,对待处理类帐户有各种不同的看法,现对几种比较有代表性的看法评析如下: 1、认为待处理类帐户是过渡帐户。笔者认为,“过渡”两字缺乏特定内涵,是个模糊概念,不能用来说明帐户的本质特征。例如车间经费、企业管理费等帐户都要在月末把余额全部分配出去,算不算是一种“过渡”,材料采购帐户要在材料入库后结转采购成本,是不是过渡帐户?如果说“过渡帐户”是会计人员在记帐过程中的一种通俗认识尚可理解,但做为理论上的分类就显得因缺乏质的规定性而不能成立了。
At present, there are various views on the types of accounts to be processed. Several representative opinions are now considered as follows: 1. The pending accounts are transitional accounts. The author believes that the lack of specific connotation in the word “transition” is a vague concept and cannot be used to explain the essential characteristics of the account. For example, the accounts of the workshop and management fees must all be allocated at the end of the month. Is it a “transition,” and the material purchase account must carry forward the purchase costs after the materials are placed in the warehouse. Is this a transitional account? If you say “ ”Transitional account" is a kind of popular understanding that accountants can understand in the accounting process. However, as a theoretical classification, it seems that it cannot be established because of the lack of qualitative regulations.