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翻阅现行的许多会计书籍,经常可以看到这样一种现象: 第一,只说资金占用,不说资金运用。如《会计学基础》(赵玉珉、黄代民编著,中国人民大学出版社,1982年7月版)中说:“在经济活动中表现为不同占用形式的资金,在会计上叫做资金占用”(见该书第41页)。全书从未提资金运用,在介绍资金收付记帐法时,也仍是说“资金来源总额-资金占用总额=资金结存总额”,把这时的“资金占用总额”说成是“支出总额”(见该书第150页)。第二,只说“资金运用”,不说“资金占用”。如《会计基础教材》(黄
Looking through many current accounting books, one can often see such a phenomenon: First, only the use of funds, not the use of funds. For example, “Accounting Basics” (edited by Zhao Yuxuan and Huang Daimin, Renmin University of China Press, July 1982) states: “In the form of economic activities, funds in different forms of occupation are called accounting occupations” (see Page 41). The book never mentions the use of funds. When introducing the method of bookkeeping of funds, it still says “the total amount of funds sourced - the total amount of funds used = the total amount of funds deposited,” and the “total amount of funds occupied” at this time is said to be “total expenditure”. “(See page 150 of the book). Second, I only talk about ”funds use“ and not ”capital occupation.“ Such as ”Basic Accounting Materials" (Yellow