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自国库券和其他各种有价证券发行以来,许多单位都曾用公款购买过,目前这些证券已相继到期或过期,可以兑换。但有些单位由于当时在购买证券的会计帐务处理上没有或部分投有以“有价证券”科目核算,只简单地列入“经费支出”、“费用”等科目,使得一些证券因科目使用不当而不明不白地流失掉。所以,凡曾购买过各种证券的单位都应当注意防止证券的流失,并采取切实可行的办法堵住漏洞。
Since the issuance of treasury bills and other various types of securities, many units have used public funds to buy them, and these securities have been expired or expired one after the other and can be redeemed. However, some units did not account for the “securities ” account because they did not invest part of the accounting transactions for the securities purchased at the time, and simply included such items as “Expenditure ”, "Expense Making some of the securities due to improper use of subjects and unknowingly lost. Therefore, any unit that has purchased various securities should pay attention to preventing the loss of securities and take practical measures to close the loopholes.