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限额结算是异地结算中有利于执行钱货两清结算原则的结算办法,已为越来越多的企业所采用.但是由于供销合作社会计制度对这一结算办法的帐务处理尚无明确规定,因而在实际运用中出现了几种不同的作法.企业采用限额结算办法,填制支款凭证,交存限额结算保证金,并取得银行签发的限额结算凭证时,有二种帐务处理方法:(1)增:银行借款增:应收款——某采购员(2)增:银行借款增:在途商品——某供货单位这两种处理方法都是不正确的.因为此时企业支出的限额结算保证金仍在企业开户银行限额结算保证金户存储着,一直要到企业开户银行收到供货方开户银行划付的限额结算凭证时,该款才被划出.
Limit settlement is a settlement method that facilitates the implementation of the principle of clearing money and goods in different settlements, and has been adopted by more and more companies. However, there is no clear provision for accounting treatment of this settlement method in the social accounting system of supply and marketing cooperation. Therefore, several different practices have emerged in practical use. There are two types of accounting treatment methods when companies adopt limit settlement methods, fill in payment vouchers, deposit limit settlement deposits, and obtain limit settlement certificates issued by banks. 1) Increase: Increase in bank borrowings: Receivables - a buyer (2) increase: increase in bank borrowings: In transit goods - a supplier of the two treatment methods are not correct because at this time the company spends The limit settlement deposit is still stored in the enterprise deposit bank’s limit settlement deposit account, and it will not be drawn until the account opening bank of the enterprise receives the quota settlement certificate from the deposit bank of the supplier.