论文部分内容阅读
国营工业企业。专用基金及专用拨款表”(会工21表),在期末结余数之后,仅列出未完工程支出和有价证券两项,其实还有许多应该列出的专用基金项目没有列出,如专用基金对外投资、专项应收款(扎抵专项应付款)、专项物资、被流动资金占用、其他专项支出未转帐数,等等。在实际工作中,由于以上情况,此表的期末结余数,实际上是资金来源的虚数,还有许多应该扣除的支出项目没有扣除。由于企业领导不了解这些情况,当他们看到本表后,即认为专用基金有结余,就想动用,企业主管设备、大修理、劳动工资的领导看了本表后,也认为可以满打满算,要求财会部门
State-owned industrial enterprises. “Special fund and special appropriation form” (list of CCPIT 21), after the balance at the end of the period, only the unfinished project expenses and marketable securities are listed. In fact, there are many special fund projects that should be listed are not listed, such as special The fund’s external investment, special receivables (incurred by special accounts payable), special materials, occupied by liquidity funds, and other special expenditures without transfer, etc. In actual work, due to the above situation, the balance at the end of this period, Actually, the imaginary source of funds, there are many deductions for expenditure items that have to be deducted. Since corporate leaders do not understand these situations, when they see this form, they think that there are balances in the special funds, they want to use them, The leaders of major repairs and labor wages have also considered that they can play full calculations after looking at the watch and require the accounting department.