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《财会月刊》２０００年第１２期刊登了张洪奎同志撰写的《浅谈担保业务的核算与管理》一文。文章的观点笔者表示赞同 ,但该文对合同担保的一种重要形式———定金的会计处理却没有提及 ,对担保业务的报表披露也没有进行详细的说明。笔者现就这两个问题来谈谈自己的一点看法。?
“Accounting Monthly” 2000 No. 12 published Comrade Zhang Hongkui wrote “on the security business accounting and management” article. I agree with the article’s point of view, but the text of an important form of contract guarantees - the accounting treatment of the deposit was not mentioned, the disclosure of the guarantee business did not carry out a detailed description. The author is now on these two issues to talk about their own point of view. ?