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资金活动是企业所有经济活动的最终落脚点,资金活动贯穿于企业经营活动的整个过程。如实记录反映企业经营活动中的资金流动轨迹,真实反映经济业务的实质,不仅要求会计人员认真履行有关法律法规对会计基本职能的规定,同时要求会计人员合理运用职业判断,恰当运用会计方法,真实反映经济活动的实质。在银行退汇及重新支付的业务中,理清资金流动的轨迹,运用相应的会计方法进行账务处理。
Funding activities are the ultimate goal of all economic activities of an enterprise. Funding activities run through the whole process of a business operation. The factual records reflect the fund flow in the business activities and truly reflect the essence of economic operations. They not only require accountants to conscientiously fulfill the provisions of laws and regulations on basic accounting functions, but also require accountants to make rational use of professional judgment, make proper use of accounting methods, Reflect the substance of economic activity. In the bank’s business of remittance and re-payment, sort out the flow of funds and apply the corresponding accounting methods for accounting treatment.