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近期,笔者对乡镇债务化解工作进行检查时发现,有不少乡镇在债务化解中存在账务处理不规范等问题,影响了债务化解的效果。在此,笔者就如何使乡镇债务化解中账务处理规范化、合法化,确保乡村债务不反弹,巩固债务化解成果,提出三点建议以供参考。1、关于核销呆死账的账务处理。(1)对于无效债务,首先要由债务单位说明债务发生时间、形成原因,然后由乡镇政府提出处理意见后,再上报县财政部门或其他有关部门审核批准。会计人员凭财政等部门的批复登记账簿,消化债务。(2)对于无效债权的核销,应分三种情况进
Recently, the author of the township debt to resolve the work found that there are many towns in the debt to resolve the existence of non-standard accounting issues, affecting the debt to resolve the effect. Here, the author on how to make township debt to resolve the accounting standardization, legalization, to ensure that rural debt does not rebound, consolidate the debt to resolve the results, made three suggestions for reference. 1, on the write-off account of the death penalty accounts. (1) For the invalid debt, the debtor should first explain the time of the debt and the reasons for it. Then, the township government will put forward the opinions after handling it and then report it to the county finance department or other relevant departments for examination and approval. Accounting staff with the approval of the financial sector and other books, digest debt. (2) The write-off of invalid claims should be divided into three conditions