论文部分内容阅读
清理长期挂帐是对国家和企业财产、物资负责,也是会计核算的一项要求。1987年我着手清理我单位自1982年遗留下来的,从1970年以来形成的长期挂帐,共解决27.22万元。下面谈一点清理长期挂帐的体会。 (1) 建立流水帐。就是要把从该户头开立之日至今的所有经济业务的往来,运用流水帐的形式连续地、全面地记录下来。这是清理大笔长期挂帐要做的一个重要的基础工作,有了这项资料,可以为我们全面地、连续地审查各笔经济业务的处理,以及运用各种查帐方法,提供方便。 (2) 与当事人加强联系,询问有关问题,可以帮助我们找到突破口,避免走弯路。 (3) 运用适当的查帐方法。如顺时查、逆时查、抽样查等等。
Cleaning up long-term accounts is responsible for the state and enterprise property and materials, but also a requirement of accounting. In 1987, I started to clean up the long-term accounts that my unit left behind in 1982 and formed since 1970, totally solving 272,200 yuan. Here to talk about cleaning up long-term experience. (1) establish a running account. It is necessary to keep a continuous and comprehensive record of the transactions of all economic activities from the date of account opening up to the present day in the form of running accounts. This is an important basic task to be done in liquidating the large amount of long-term loans. With this information, we can conduct a comprehensive and continuous review of the handling of various economic operations and provide various conveniences for various check-out methods. (2) strengthen contact with the parties to ask relevant questions, can help us find a breakthrough, to avoid detours. (3) Appropriate checking method. Such as a timely check, counter-check, sampling check and so on.