论文部分内容阅读
延期付款即存货经购货单位验收入库后延迟、分期或存货售完后付款的一种结算方式,是筹集医院缺期发展资金的重要渠道,但财务部门对此项业务在核算时,往往图省事,直到付款时才做账务处理。笔者认为其错误和弊端在于:(1)不符合会计核算的真实性原则,即未能正确反映本期存货的实际库存情况;(2)不符合及时性的会计核算原则,及时进行账务处理;(3)会计期末盘点造成总账与实物不符、总账与存货明细账合计不符,违反了账实相符、账账相符的会计核算要求;(4)不能对外提供正确的会计信息,会计报表分析存在虚假现象;(5)容易发生票证遗失现象,造成与供货单位之间的纠纷。
Deferred payment, that is, a settlement method that the inventory is delayed after the purchaser checks the income warehouse, installs in stages, or pays after the inventory is sold out, is an important channel for raising funds for the lack of development of the hospital. However, when the financial department accounts for this business, it often Figure saves money until the payment is done. The author believes that its errors and drawbacks lie in: (1) It does not meet the principle of authenticity of accounting, that is, it does not accurately reflect the actual inventory of the current period; (2) It does not comply with the timely accounting principles, and carries out accounting treatment in a timely manner. (3) The inventory at the end of the accounting period caused the inconsistency between the general ledger and the physical item, and the general ledger was inconsistent with the inventory ledger account, which was inconsistent with the accounting requirements for the factual and accounting statements. (4) The correct accounting information could not be provided externally and the analysis of the accounting statements existed; False; (5) Loss of tickets is prone to occur, resulting in disputes with suppliers.