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银行支出数由两个部分组成。即: 银行支出数=实际支出数+银行支取未报数所谓银行支取未报数,实际上就是行政事业单位的周转资金。它由四个部分组成:(1)已取未用数(现金);(2)已购未耗效(材料);(3)往来待结数(暂付及暂存);(4)债券未兑数(国库券)。其中已形成的实际支出,则在年终报表轧平后冲销“拨入经费”,所以反映于年度决算时的资金活动情况表中已无余额。我们在计算银行支出数时,从报表上反映出来的实际支出数(一般即为“经费支出”,如有抵支收入的,则为“经费支出”减“抵支收入”)都是本年度的,而银行支取未报数则包含了上年转下来的部分,所以计算时要将年初数减去。其关系式即变成:
Bank spending consists of two parts. That is: Bank expenditures = actual expenditures + bank withdrawals not reported The so-called bank withdrawals are not reported, in fact, the administrative institutions of the working capital. It consists of four parts: (1) Unused number (cash); (2) Purchased unutilized (material); (3) Number of pending transactions (temporary payment and temporary deposit); (4) Bonds Unfulfilled (Treasury bills). The actual expenditures that have already been formed are written off after the year-end statements have been written off. Therefore, there are no balances in the table of fund activities reflected in the annual accounts. When we calculate the number of bank expenditures, the actual number of expenditures reflected from the statements (generally, “expenditure”, if there is income from deductions, the “expenses” minus “arrival expenses”) are all in this year. However, the number of uncollected bank withdrawals includes the portion that was transferred during the previous year. Therefore, the calculation is made by subtracting the amount at the beginning of the year. The relationship becomes: