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最近,笔者在郧县调查时发现,该县乡镇企业的库存现金有的高达十几万元,低的也在一万元左右,大大超过了核定的限额。然而,经了解,这只是帐面上的数字,实际上企业并没有这么多库存现金。其中一部分是白条抵库,一部分是银行存款,只有很小部分,才是真正的库存现金。为什么会出现这种现象呢?原来是由于企业帐务处理不当所致。第一种现象:企业采购员出差借支旅差费1000元,正确的帐务处理方法应是:借记其他应收款——××旅差费1000元,贷记银行存款1000元。而企业却错误地按如下方法处理帐务。即:借记现金1000元,贷记银行存款1000元。借据由出纳员抵充库存现金,不进其他应收款(旅差费)帐户,待出差人回来报销
Recently, when the author investigated the county, the township and village enterprises in the county had cash stocks of up to 100,000 yuan and a low of around 10,000 yuan, which greatly exceeded the approved limit. However, it is understood that this is only a number on the book, in fact, the company does not have so much inventory cash. Some of them are bank credits, and some are bank deposits. Only a small part is real cash inventories. Why did this happen? It turned out to be due to improper handling of corporate accounting. The first phenomenon is that the company’s buyer’s business travel expense is 1,000 yuan for travel expenses. The correct accounting method should be: Debit other receivables—××$1,000 for travel expenses and 1,000 RMB for bank deposits. However, the company incorrectly handled the accounting as follows. That is: debit cash 1,000 yuan, credited bank deposits 1,000 yuan. Identified by the cashier to cash in the inventory, not into other receivables (travel expenses) account, waiting for the traveler to come back for reimbursement