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帐簿余额,在会计帐簿中占有很重要的位置,其余额的记法是否正确,不仅关系到会计工作的规范化,而且对会计核算和会计分析都有影响。可是,目前有相当一部分会计人员对此重视不够,帐簿余额记录办法也不一致。笔者认为,正确的记法应该是: 1.对于“上年结转”的余额,只在余额栏内填写,并标明“借”或“贷”的方向。如果再在“借方”或“贷方”的发生额栏内填写余额,则会影响累计发生额的正确性,容易造成余额计算上的差错。 2.月末有余额的帐户,只将余额记在最后一笔发生额的同一行内,并标明“借”或“贷”的方向;不应记到“本月合计”或“本年累计”行的余额栏内。 3.月末无余额的帐户,应在余额栏的“元”位上写“Q”,并在“借或贷”拦写“平”;不应在角位或分位上写“Q”。因为人民币是以元为计量单位的。 4.对于现金和银行存款,必须逐日结出余额,这样既符合“日清月结”的规定,又能掌握企业的货币资金结余情况,便于核对和减少差错事故的发生。
Book balance, accounting books occupy a very important position, the balance of notation is correct, not only related to the standardization of accounting work, but also on accounting and accounting analysis have an impact. However, there are quite a few accountants who pay insufficient attention to this, and the methods for recording the balance of account book are also inconsistent. The author believes that the correct notation should be: 1. For the “carry-over” balance, only fill in the balance column, and indicate the “borrow” or “loan” direction. If the “debit” or “credit” in the amount of column fill in the balance, it will affect the accuracy of the cumulative amount, easily lead to errors in the calculation of the balance. 2. The account with the balance at the end of the month shall only record the balance in the same line of the last amount of occurrence and indicate the direction of “borrowing” or “lending”; it shall not be recorded as “Total of this month” or “Accumulate this year” The balance column. 3. If there is no balance at the end of the account, you should write “Q” in the “Yuan” position of the balance column and “Ping” in “Borrow or Loan”. You should not write “Q” in the corner or the sub-area. Because RMB is based on dollars as the unit of measurement. 4. For cash and bank deposits, balances must be made on a daily basis so as to meet the requirements of the “Nissin monthly settlement” and to grasp the balance of monetary funds of the enterprises so as to facilitate the verification and mitigation of errors and accidents.