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《财会通讯》1989年第10期刊登了文川同志的“用内部往来核算代替厂内银行的探索”一文。根据我们的实践,就作用来说,内部往来核算与厂内银行有异曲同工之妙。现将我公司的具体作法简介如下。我公司下属有10个二级核算单位。它们虽然实行相对独立的自主经营,但不是完全独立的“法人”。公司实行统一的计划、纳税、编送财务报表。二级核算单位自行核算成本、盈亏和资金占用。由于公司与二级核算单位经济往来频繁,为了简化结算手续和程序,我们设置了“内部往来”科目。 1.“内部往来”帐单的设置。一种是两联单,用于公司与二级核算单位之间的经济往来,其中一联为黑色,表示债权方(付款方),一联为红
In the 1989 issue of the “Accounting Newsletter”, article No. 10 was published by Comrade Wen Chuan on “Investing with Internal Accounts to Replace Intraplant Banks”. According to our practice, in terms of role, internal accounting and factory banks have the same purpose. Now the company’s specific practices are described below. Our company has 10 secondary accounting units. Although they are relatively autonomous and independent, they are not completely independent legal persons. The company implements unified plans, pays taxes, and prepares financial statements. The second-level accounting unit calculates its own cost, profit and loss and capital occupation. Due to the frequent economic exchanges between the company and the secondary accounting units, we have set up “internal contacts” subjects in order to simplify the settlement procedures and procedures. 1. “Internal” billing settings. One is a combination of two, for the company’s economic transactions with the two accounting units, one of which is black, said creditors (payer), a red