新准则 主要账务处理——共同类（Major accounting treatment of new standards - Common）.docVIP

新准则 主要账务处理——共同类（Major accounting treatment of new standards - Common） The new guidelines (2006) the main accounting treatment of common class 3001 clearing funds First, the subjects of accounting firms (the bank) payment transactions between the clearing funds. Two, the course according to the funds between the units, respectively clearing and credit card clearing accounting for details. Three, the main account clearing processing business. (a) the debit voucher, debit of the subjects, credited the other payables subjects. Have a refund, debit the other payables subjects, credited to the subject. Over time without refund refund, debit other payables subjects, credited deposits and other subjects. This credit voucher, debit deposits and other subjects, credited to the subject; do occur refund accounting entries to the contrary. (two) provided debit vouchers, vouchers provided correct, debit deposits and other subjects, credited to the subject. Because he did wrong credentials and other reasons cannot be accounted for, debit other receivables subjects, credited to the subject. Further, the debit of the subjects, credited other receivables subjects. Put into the credit certificate, certificate provided is correct, the debit of the subjects, credited deposits and other subjects. Because of wrong he notes and other reasons not accounted for the debit of the subjects, credited the other payables subjects. A refund or ask, debit other payables subjects, credited to the subject. (three) will be presented and put into the document after netting for receivable balance calculation vouchers, debit balances with central bank subjects, credited to the subject; as for the difference do the opposite entries. Four, other business liquidation occurs, clearing funds received, debit balances with central bank subjects, credited to the subject; clearing funds designated to pay to do the opposite of accounting entries. Five, the subjects end debit balance clearing funds reflect enterpris