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供销社的“三待”资金,即待摊费用、待决应收款和待处理损失,数额较大。近几年,虽然对处理“三待”。资金包袱采取了具体措施,但实际上处理的少。增加的多。1987年1～11月份我社“三待”资金挂帐350万元,比上年同期增加97万元,比年初增加73万元。笔者认为应从以下几个方面严格控制新增加的“三待”资金。(1)要加强对企业财务成果的检查监督,严禁弄虚作假。因为“三待”资金包袱形成的原因,主要是部分单位不实事求是反映盈亏,将应由本期收益负担的费用和损失,悬挂在“三待”科目上。(2)严格执行财务会计制度。对已经支付确实需要分期摊销的费用,应按制度分
The “three-waiting” funds of the supply and marketing cooperatives, ie the expenses to be apportioned, the pending receivables and the pending losses, are relatively large. In recent years, it has dealt with “three treatments”. The financial package has taken specific measures, but it has actually handled less. Increased more. From January to November of 1987, our company’s “three-waiting” funds were collected at 3.5 million yuan, an increase of 970,000 yuan over the same period of last year and an increase of 730,000 yuan over the beginning of the year. The author believes that the newly-increased “three-shall” funds should be strictly controlled from the following aspects. (1) It is necessary to strengthen the inspection and supervision of the financial results of enterprises and it is forbidden to resort to falsification. The reason for the formation of the “three-waiting” financial package is that some units do not seek truth from facts to reflect the profit and loss, and the expenses and losses that should be borne by the revenue of the current period are suspended in the “three-waiting” subject. (2) Strictly implement the financial accounting system. For fees that have already been paid in real need of amortization, should be divided according to the system