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全额预算单位资金活动情况表是总括反映预算内外资金活动情况的会计报表。这个表包括“预算资金”和“其他资金”两部分,每一部分都分别列示资金来源、资金运用和资金结存的各个项目,并按资金来源减资金运用等于资金结存的平衡公式,各自求得平衡。其格式如下: 这种分别预算内外资金各自单独计算平衡的要求,在实际工作中,有时却难于做到。原因是行政、事业单位往往由于预算内资金存款一时不足,占用了预算外资金存款。假如届月末或季末不能如数归还,资金活动情况表就会形成预算资金部分的资金来源数额小于资金运用数额与资金结存数额之和;其他资金部分的资金来源数额大于资金运用数额和资金结存数额之和,两部分资金各自都无法求得平衡。这时只能将预算内外两部分资金合并一起计算,才能平衡。
The table of full-budgeted unit capital activities is an accounting statement that collectively reflects the activities of funds within and outside the budget. This table includes the “budget funds” and “other funds” in two parts, each part separately lists the sources of funds, capital use and fund balance of the various projects, and according to the source of funds minus the use of funds equal to the balance of funds balance formula, each obtained balance. Its format is as follows: This kind of separate budget internal and external funds separately calculate the balance requirements. In actual work, sometimes it is difficult to do it. The reason is that administrative and public institutions often use extrabudgetary fund deposits due to short-term fund deposits. If the end of the month or the end of the quarter cannot be returned in full, the fund activity table will form a sum of the funds from the budget funds that is less than the sum of the funds used and the amount of the funds; the amount of funds from other funds is greater than the amount of funds used and the balance of funds. The sum of the amounts, the two parts of the funds can not be balanced. At this time, only two parts of the budget can be combined to calculate the balance.