资产负债表往来账户编制问题探析  

On Current Account of the Balance Sheet :also on comparison between Current Account Compilation in Manual Accounting and Computerized Accounting

作　　者：陈立斌[1] 

机构地区：[1]福建师范大学福清分校经济与管理学院,福建福清350300

出　　处：《福建师大福清分校学报》2015年第1期38-43,共6页Journal of Fuqing Branch of Fujian Normal University

基　　金：2014年福建省教育厅社科A类课题项目阶段性成果;项目编号JAS14336

摘　　要：资产负债表作为企业重要的财务报表之一,对各类会计信息的使用者都具有重要的作用。编制出真实可靠的资产负债表是财务人员的职责所在。在新会计准则下,财务人员应当特别注意"应收账款和应付账款"等企业往来账户的日常设置方法,以及它们期末在资产负债表中的填列规则。文章分别探究了在手工账和会计电算化两种不同模式下它们各自的处理方法,为企业在这方面的账务处理点明了方向和注意事项。The balance sheet is one of the most important financial statements of enterprises and is also valued by all types of users of accounting information. The compilation of a genuine and reliable balance sheet is the responsibility of a financial personnel. Under the new accounting standards, financial personnel shall pay special attention to the daily setting methods of ＂receivables and payables＂ and their fillings at the end of the financial period. This paper also compares the respective compilation methods of current account in manual accounting and computerized accounting.

关 键 词：往来账户 资产负债表 报表项目 报表编制 

分 类 号：F231.1[经济管理—会计学]