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采用托收承付方式结算,在承付期内,承付方提出拒付,经开户银行审查同意,可以全部或部分拒付货款.目前,付款单位一般是以实付款列帐,对拒付的金额不作帐务处理.这样,经济活动的金额不能在帐面反映,而且,拒付理由书及有关的原始凭证散到帐外,极易失落.由于拒付也是经济业务,承付金额应按托收的全额在帐面反映,拒付金额在帐面用红字冲抵.这样做,从付款单位的银行日记帐上,可以看清托收承付结算的全貌,托收的金额是多少(蓝字),拒付的金额是多少(红字),承付了多少款项(蓝红二数字之差额).一旦收款单位来人来函商处时,查找资料方便.而且使付款
Settlement is adopted for collection settlement. In the period of commitment, the obligor submits a refusal to pay the bill. After the account-opening bank has examined and approved, it may refuse to pay the price in whole or in part. Currently, the payment unit is generally accounted for by actual payment and refusal to pay. The amount of money is not accounted for. In this way, the amount of economic activity cannot be reflected in the book. Moreover, the reason for refusal to pay and the related original vouchers are scattered outside the account. It is easily lost. Because the refusal payment is also an economic business, the amount of commitment should be According to the full amount of the collection reflected in the book, the amount of the refusal was offset in red on the account. In doing so, from the bank journal of the payment unit, you can see the whole picture of the collection and payment settlement, and the amount of the collection is (Blue word), how much money is rejected (red word), and how much money (red and blue) is honoured. Once the receiving unit comes to negotiate with the business office, it is convenient to search for information and make payment.