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长期以来,预算会计的记帐方法一直采用资金收付记帐法。为了适应经济改革,统一记帐方法,并与国际通用的记帐方法接轨,更好地为我国财政资金服务,应尽快采用借贷记帐法。 资金收付记帐法转化为借贷记帐法,是会计的一个基本理论和基本技术问题。这两种记帐方法各有其特点。 资金收付记帐法的特点是: (1)以“收”和“付”为记帐符号,帐户的基本结构是“收方”、“付方”、“余额”。
For a long time, the accounting method of budget accounting has been using the method of receipt and disbursement of funds. In order to adapt to the economic reform, the unified accounting method, and with the international accounting method of integration, to better serve our financial funds, borrowing and credit should be adopted as soon as possible. The transfer of funds from receipt and payment to debit and credit accounting is a basic theory and basic technical issue of accounting. Both of these billing methods have their own characteristics. The characteristics of the fund collection and accounting method are as follows: (1) Taking the “closing” and “paying” as the accounting symbols, the basic structure of the account is “receiving party”, “paying party” and “balance”.