在学习《会计法》中,一些单位结合实际提出,《会计法》第二章会计核算第七条第七项:“其它需要办理会计手续进行会计核算的事项”,究竟指的是些什么内容?因为第七条第一项到第六项,已经全部概括了每个单位的资金增减变化。作为学习时提出问题的讨论,不妨谈谈个人一些粗浅的看法,向会计界的同行们请教。在一般情况下,有些单位是不可能发生第二章第七条第七项的会计事项。这类事项多是从重要的备查资料上升为附加的核算。例如,人民银行发行货币未进入流通领域,发行库交接票币的分录属之;不参加本单位资金循环的租入固定资产、委托代管材料物资 In the study of the “Accounting Law”, some units put forward in light of the actual situation, “Accounting Law” Chapter VII accounting seventh article seventh: “other matters requiring accounting procedures for accounting purposes,” what exactly refers to what Because Article 7, paragraphs 1 to 6, have all summarized the changes in funding for each unit. As a discussion of asking questions during study, you may wish to talk about some superficial personal views and seek advice from colleagues in the accounting profession. Under normal circumstances, it is impossible for some units to carry out the accounting matters in Chapter VII of Article VII of Chapter VII. Most of these matters are raised from important reference information to additional accounting. For example, the People’s Bank of China issued currency did not enter the circulation field, the issue of bank notes transcribed belong to; do not participate in the unit of capital recycling fixed assets, commissioned materials and materials