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在现行会计实务中,备用金是通过“其他应收款——备用金”科目或单独设置“备用金”科目进行会计核算的。从上述会计核算方法的应用情况看,笔者认为存在三点不
In current accounting practice, the reserve funds are accounted for through the “other receivables - reserve funds” account or separately set up “reserve funds” account. From the above application of accounting methods, I think there are three not