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现行制度规定,财政部门是分配预算资金的,所以总预算会计按“银行支出数”核算财政预算支出.事业行政单位是使用预算资金的,所以单位预算会计按“实际支出数”核算单位经费支出.这样,就产生了两者的差数:“银行支取未报数”.这不仅在会计核算上给财政部门增加了一定的工作量,而且因为上年的“银行支取未报数”对于总会计来讲,实际上已成为帐外资金,如果管理不善很容易造成漏洞.这是多年来预算会计业务技术研究的一个课题.这里,我们介绍一种比较简便和有效的帐务处理和控制办法.事实上,因为单位会计的“实际支出数”反映在“经费支出”科目中,根据制度规定,按年累计计算,平时并不冲销,只在年终结账时一次冲销“拨入经费”.
The current system stipulates that the financial department allocates the budget funds, so the total budget accounting shall calculate the budget expenditures according to the “bank expenditure number.” The administrative unit of the enterprise uses the budget funds, so the unit budget accounting shall be based on the actual expenses This means that there will be a difference between the two: “not withdrawn from the bank ” This not only adds a certain workload to the financial sector in accounting, but also because of the previous year “Bank Unaccounted for Indemnity ”In the case of general accountants, it has actually become an out-of-pocket fund and if mismanagement is easy to cause a loophole, this is a subject that has been studied for many years in the field of budget accounting business technology. Here, we introduce a simpler and In fact, because the unit of accounting “actual expenditure ” reflected in “expenditure ” subjects, according to the rules of the system, calculated on an annual basis, usually do not write-off, usually only in Reversal at the end of a write-off “into the funds ”.