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长期以来,在会计制度中,是不允许编制多借多贷会计分录的。主要是因为多借多贷会计分录无法辨明帐户的对应关系,不能确切地说明资金运动的实际情况。但是,由于经济业务的客观存在,在特殊情况下还是允许编制多借多贷会计分录的。在哪些情况下可以编制多借多贷会计分录呢?根据自己长期的工作实践,略举几例:
For a long time, in the accounting system, it is not allowed to draw up more borrowing and lending accounting entries. The main reason is that the multi-borrowing and lending accounting entries can not identify the corresponding relationship between accounts and can not exactly explain the actual situation of fund movements. However, due to the objective existence of economic operations, under exceptional circumstances, it is still allowable to draw up more borrowing and lending accounting entries. Under what circumstances can we prepare multi-loan and multi-loan accounting entries? According to our long-term working practice, we will give a few examples: