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资金平衡表是会计报表中主要报表之一,填报的数字应当准确无误。但有些企业在填列“应收及预付贷款”、“应付及预收贷款”两项时,数字填得不准确,有以下三种情况:(1)这两项未填;(2)填写的数值为负数;(3)按“应收销货款”和“应付购货款”总帐科目余额填写。这些作法应当纠正。正确的填列方法是:“应收及预付货款”应根据“应收销货款”科目所属各明细科目的借(增)方余额和“应付购贷款”科目所属各明细科目的借(减)方余额合计填列。同理,“应付及预收货款”是根据“应收销货款”和“应付购贷款”两科目所属各明细科目的贷方余额合计填列。
The balance sheet is one of the major statements in the financial statements. The figures to be filled in should be accurate. However, some enterprises fill in inaccurate numbers when they fill in two items, “Receivables and Prepaid Loans” and “Loans payable and advances”. There are three cases as follows: (1) The two items are not filled; 2) fill in the negative value; (3) according to “receivables and receivables ” and “accounts payable ” G / L account balances. These practices should be rectified. The correct method of entry is: “Receivable and prepaid goods ” should be based on the “receivables ” account subject Subjects by (by) the balance of the total fill. Similarly, “Payables and receipts in advance ” is based on “receivables ” and “loans payable ” two subjects belong to the details of the credit balance of the total entries.