事业行政基层用款单位,在核定的预算范围内,从银行支款的数字,通称“银行支出数”,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。因此,银行支出数计算得正确与否,不仅是衡量基层单位会计业务水平的一个重要方面,而且影响到财政总决算的质量,关系重大。“银行支出数”的计算,在年初和期末没有暂存款的情况下,比较好计算,复杂点的单位,年初、期末有暂存款,在计算结果上, The administrative grassroots units of appropriation, within the scope of the approved budget, refer to the “bank expenditures” as the number of bank disbursements, which is the basis for calculating the total budget expenditures of all levels of government and also the accounts of funds set by the financial departments and units, Funding account basis. Therefore, whether the bank expenditure is calculated correctly or not is not only an important aspect of measuring the accounting business of the grass-roots units, but also affects the quality of the total fiscal accounts. For the calculation of “bank expenditure”, if there is no temporary deposit at the beginning or the end of the year, the unit with better calculation and complex points, the deposit at the beginning of the year and the end of the period are temporarily settled. In calculating the result,