论文部分内容阅读
如何正确地核算银行支出数呢,我们认为,全额预算单位应在银行开设两个银行帐户,即:预算内帐户和预算外帐户。预算内帐户核算财政拨款部分,预算外帐户核算其他往来款项。银行支出累计数的计算公式:
How to calculate the bank expenditure correctly? In our opinion, the full budget unit should open two bank accounts at the bank, namely: the budgetary account and the extrabudgetary account. The budgetary accounts account for the financial appropriation section and the extrabudgetary accounts account for other transactions. Cumulative calculation of bank expenses: