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在社会主义市场经济体制形成过程中,许多企业已开始向股份制方向发展。在股份制试点企业的财会实务中,企业在贯彻执行适用于股份制试点企业的有关法律、法规及财会制度过程中,财会人员时常为遇到一些新问题困惑不解。本文拟就企业财会人员遇到的有关财会实务新问题,谈一些粗浅看法,以抛砖引玉。 问题之一:企业为充分发挥资金的使用效益,将暂时闲置的货币资金委托银行贷款业务,在会计上如何处理?
During the formation of the socialist market economic system, many enterprises have started to develop toward the shareholding system. In the practice of the accounting practice of the joint-stock pilot enterprises, during the process of implementing the relevant laws, regulations and accounting systems applicable to the joint-stock pilot enterprises, the financial accountants are always puzzled by some new problems encountered. This article intends to meet the business accounting personnel encountered new issues of accounting practice, to talk about some superficial views, in order to initiate. One of the questions: In order to give full play to the efficiency of the use of funds, the enterprise entrusts the bank loan business of temporarily idle monetary funds with accounting treatment.