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读了《卫生经济研究》1989年第3期高玉麟同志的《编制“多借多贷”会计分录的探讨》(以下简称《探讨》)一文之后,对文中一些观点不敢苟同,在此与高玉麟同志商榷.在医院实际发生的记帐业务中,如果不采取一定的措施,就会把某一会计事项,人为地分割成两张或两张以上的记帐凭单.如《探讨》中所举的3个例子,是否只有采用“多借多贷”的会计分录,才能反映实际情况呢?依笔者之见,未必尽然.下面依次对《探讨》中的3个例子进行分析.
After reading the article entitled “Study on Accounting Entry” made by Comrade Gao Yulin in “Health Economics Study” (No. 3, 1989), “Some Issues in the Article” were disagreed with one another in the article, In this discussion with the high Yulin comrades in the hospital accounting business actually occurred, if you do not take certain measures, will be an accounting matter, artificially split into two or more accounting vouchers, such as “ Discussion ”in the three examples cited, whether only by using “ borrow more than lending ”accounting entries, in order to reflect the actual situation? According to the author’s opinion, not necessarily all. Examples for analysis.