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某乡镇机关工作人员张三因公外出,在乡财政所借支现金2000元。张三当月出差未归,乡财政所于本月末将其借款挂账,作暂付款处理。次月,张三出差归来,拿2000元的支出单据到乡财政所来报销。该所人员对这笔业务作了如下账务处理:借记:“现金”2000元贷记:“暂付款——张三”2000元。同时,
A township government staff Zhang San because of the public outside, in the township finance borrowed 2,000 yuan in cash. Zhang three business trip did not return the current month, the township finance bureau at the end of this month will be linked to the loan, for temporary payment processing. The following month, Zhang returned from his business trip and took 2,000 yuan of expenditure documents for reimbursement to the township government. The staff of the business made the following accounting treatment: Debit: “cash ” 2000 yuan Credit: “temporary payment - Zhang San ” 2000 yuan. Simultaneously,