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企业经批准,提前半年将准备用于搞基建的自筹资金从工商银行专用户存入建设银行(下称基建存款)时,如何作帐务处理呢?这是个简单的问题,但是,由于会计制度没有明确规定,在实际工作中,有许多帐务处理方法不符合会计核算要求。下面我就本区物资企业对基建存款所作的几种帐务处理,谈谈自己粗浅的看法。(一)一些企业直接按基建的自筹资金来源渠道减少专用基金,即:
After the approval of the enterprise, it will deal with the accounts when the self-financing funds for infrastructure construction are to be deposited into the Construction Bank (hereinafter referred to as infrastructure deposits) from the Industrial and Commercial Bank of China six months ahead of schedule. This is a simple question. However, System is not clearly defined, in the actual work, there are many accounting methods do not meet the accounting requirements. Here I am on the capital goods enterprises in the region made several types of accounting deposits, talk about their superficial views. (A) Some enterprises directly reduce their dedicated funds according to the sources of their own funds for capital construction, namely: