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《财会通讯》1989年第9期发表的段术勤《行政事业单位银行支出数的计算方法》一文中,提出了以下公式:银行支出累计数=经费支出累计数+经费暂付(原文误为经费暂存)+经费现金+经费材料+库存国库券(按现行制度应为“有价证券”)-经费暂存-年初银行支取未报数(年初拨入经费)。段文认为,用此公式计算银行支出数与用本期发生额(即财财部1989年《事业行政单位预算会计制度》规定公式)计算,其结果是一样的。果真是一样的吗?不见得!我们随便举个例子算一算,就知道这两个公式的计算结果并不相等。例:
In Duan Shuqin’s “Method for Calculating the Number of Bank Expenditure of Administrative Institutions and Units” published in the 9th issue of the “Accounting Newsletter” in 1989, the following formula was proposed: Accumulated bank expenses = Accumulated expenditure expenses + Provisional payment for funds Deposit) + cash funds + funding materials + inventory treasury bills (in accordance with the current system should be “valuable securities”) - temporary funding - the number of bank withdrawals at the beginning of the year not reported (earned into the funds). Duan Wen believes that the use of this formula to calculate the number of bank expenditures and use the current amount (that is, the formula prescribed by the Ministry of Finance and fiscal 1989 “Budget Accounting System for Business Administration Units”) has the same result. Is it really the same? Not necessarily! Let’s take an example and count it. We know that the results of the two formulas are not equal. example: