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预算会计既要核算实际支出数,又要核算银行支出数,这是预算会计区别于企业会计的特点之一. 银行支取数是既包括单位从银行支款后实际消耗掉的资金和材料,又包括已从银行支出尚未消耗掉的待核销资金,即“银行支取未报数”.它是各级财政总预算支出的核算基础,也是财政部门和各单位结算资金帐、拨款帐的依据.单位预算会计在核算中必须正确反映银行支取数,为总预算会计汇总预算支出提供正确的数据. 但是,由于单位预算会计的帐目只反映“经费支出数”,即实际支出数,不直接反映银行支取数.怎样利用实际支出数计算银行支取数呢?我认为:根据实际支出数加银行支取未报数等于银行支取数这个原理,设置“银行支取未报数”备查簿,作为银行支取数的辅助帐目是可行的.即用多栏式
Budget accounting is not only accounting for the actual expenditure, but also to calculate the number of bank expenditures, which is one of the characteristics of budget accounting is different from the accounting of enterprises.Bank withdraws both the unit is included both after the bank actually spent the money and materials, and Including the funds that have not yet been consumed from bank expenditures to be written off, that is, “bank deposits are not reported in the report.” It is the basis for calculating the total budget expenditures at all levels of government and also the basis for the settlement of funds and appropriation accounts by the financial departments and units. Unit budget accounting must accurately reflect the number of bank withdrawals in the accounting to provide the correct data for the total budget accounting summary budget expenditures.But the accounts of the unit budget accounting only reflect the “expenditure”, that is, the actual expenditure, does not directly reflect How to use the actual expenditure to calculate the number of bank withdrawals? I think: According to the actual expenditures plus the number of bank withdrawals is not equal to the number of bank withdrawals this principle, set up “bank withdrawn unrecorded” reference book, as the number of bank withdrawals Auxiliary accounts is feasible