编辑同志: 在近期对行政事业单位经费的审计工作中,发现有些单位用结余经费购买国库券,在年终资金活动表及帐面上都未反映。其帐务处理是在购买国库券的当时,列入其他费用科目作为经费支出。我认为这样做不符合国家规定,如不及时在会计资料上反映,很容易造成漏洞。因此建议财政领导部门作出明确规定,阐明这项资金的帐务处理方法,如已有此项规定,可否再在刊物上重申一下。 Editorial Comrades: In the recent audit of the funds of administrative institutions, some units found that they purchased the treasury bills with the balance of funds and did not reflect them in the year-end fund activities and books. The accounting treatment is the time of purchase of treasury bills, included in other expense accounts as expenditures. I think this does not comply with state regulations, if not reflected in the accounting information, it is easy to cause loopholes. Therefore, it is suggested that the financial leading department make clear provisions to clarify the accounting treatment for this fund. If there is such a provision, can it be reiterated in the publication?