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本讲辅导以下几个问题:(1)工业企业的资金来源;(2)固定资金来源的核算;(3)流动资金来源的核算;(4)专项资金来源的核算. 一、工业企业的资金来源工业企业的资金,按其用途划分,有固定资金、流动资金和专项资金三类;按其来源划分,有国家拨入资金、企业自筹资金、银行借入资金和结算吸收资金四类。固定资金、流动资金和专项资金的来源,都不外乎从国家拨入、企业自筹、从银行借入和在结算
This section advises on the following issues: (1) sources of funds for industrial enterprises; (2) accounting of fixed capital sources; (3) accounting of sources of liquid funds; (4) accounting of special sources of funds The funds of industrial enterprises from sources are divided into three categories according to their purposes, including fixed capital, liquidity and special funds. According to their sources, there are four types of funds that are appropriated by the state, self-raised by enterprises, borrowed by banks, and settled and absorbed. The sources of fixed capital, working capital and special funds are nothing less than the national dial-in, self-financing by enterprises, borrowing from banks and settlement