发出商品与结算借款客观上存在着相互的对应关系,这是由国这规定的资金管理原则和实行经济核算制企业的资金供应制度决定的.各种资金,有一定的来源必有一定的用途,任何一方出现了问题势必影响两者的平衡关系.企业财务把发出商品与结算借款期末的蓝字差额统称为“结算会晤款不足”。其实,这里的“结算借款不足”仅是分析资金平衡关系的信息,并不是资金平衡关系分析的结论。因为它并不完全意味着“结算借款保证不足”,也不完全意味着发出商品存在的问题,只有在一 There are objectively mutual relations between the issue of goods and settlement of borrowings, which is determined by the principle of fund management as prescribed by the State and the capital supply system of companies that implement the system of economic accounting. Various funds, which have a certain source, must have a certain purpose Any problem with any party will inevitably affect the balance between the two. Corporate finance collectively refers to the difference in the blue characters at the end of the period between the issuance of a commodity and a settlement loan as the “insufficiency of settlement settlement.” In fact, the “deficient settlement of borrowings” here is only the analysis of the balance of funds information, not the conclusion of the balance of funds analysis. Because it does not exactly mean that “the guarantee of the settlement loan is insufficient,” nor does it mean that there is a problem with the issue of goods, only one