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《财务与会计》1983年第11期刊登的“对‘现金’和‘银行存款’日记帐结帐方法的不同看法”一文,有两种截然不同的看法。我同意第一种意见,即现金和银行存救日记帐没有必要按页结计发生额并结出余额,其理由如下:一、现金和银行存款日记帐系订本式,并有编号,不会发生错乱或不连贯的情况。现金日记帐和银行存款日记帐,需要加计本日收支发生额,并结出余额,以便核对库存现金和了解银行存款结余数字.再结计本页发生额并结出余额,是没有必要的,完全是无效劳动.“会计核算规则”的规定,是原则性的规定,适用于一般帐簿,不能完全适用于所有帐簿.二、帐簿登记要求及时、准确和有连贯性,帐页
There are two distinctly different views of the “Different Views on the Methods of Checking Checkout of Cash and Bank Deposits” published in Issue 11 of Finance and Accounting No. 11, 1983. However, I agree with the first observation that there is no need for the cash and bank savings journal to generate the balance on a per page basis and for the following reasons: 1. The journal of cash and bank deposits is of a book-type and numbered and not Confusion or inconsistency can occur. Cash journal and bank deposit journal, you need to add up the current balance of payments, and balance the balance so that you can check the cash in stock and understand the balance of bank deposits. It is not necessary to sum up the balance on this page and balance it , Is completely invalid. “Accounting rules ” provisions, is the principle of the provisions apply to the general books, can not be fully applied to all books. Second, the bookkeeping requirements of timely, accurate and consistent, Account pages