1) intercourse funds
往来款
1.
The university intercourse funds practice examination should be combined to preventing the loss of state assets,managing the commercial bribery and so on,and ultimately achieving the goal of working according to the law,a.
往来款在高校财务核算体系中占有重要地位。
2) current account
往来账款
1.
This paper analyzes on the problems existing in the current account management of enterprise,and probes into how to strengthen the current account management of enterprise from the angle of constructing and perfecting the internal control system.
分析了目前企业往来账款中存在的问题,并从建立和完善内部控制制度的角度,探讨了如何加强企业往来账款的管理。
2.
This paper lists up and analyzes the main problems in current account,and in the light of that the hidden funds can t be found out easily and other problems in audit,introduces some audit methods and techniques,and advances some concrete measures and suggestions.
列举并分析了往来账款中存在的主要问题,针对审计中账外资金查处难等问题,介绍了一些审计方法和技巧,提出了具体措施和建议。
3) current account
往来款项
1.
Giving an analysis of the causes of business operation risks,this paper proposes a current account prewarning system as a solution.
对经营风险产生的原因进行了分析,提出了建立往来款项预警体系的解决办法。
2.
There are many problems of current account in enterprises, which are mainly caused by less attention from the firm s management level,poor specialty of accountants,disharmony between the sales persons and accountants.
企业往来款项中存在很多问题,究其原因是领导重视不够,财会人员素质差,财会人员与销售人员 工作不协调等。
4) deposit in current account
往来存款
5) due to correspondent's account
欠往来行款
6) currency account deposits
往来帐户存款
补充资料：保险企业内部往来的核算
保险企业内部往来的核算
【保险企业内部往来的核算】保险企业在经营过程中，经常在内部发生资金往来和营业往来。(1)资金往来核算。为监督和核算上级对下属分支机构拨付资金情况，应设置“拨付所属资金”和“上级拨人资金”总帐科目。前者借方记拨付的资金，贷方记收回的拨付资金;后者贷方记收到的拨付资金，借方记交回的拨人资金。两个科目在总公司编制合并会计报表时应相互核对抵悄‘、(2)营业往来的核算。有三种情况:同系统内有上下级隶属关系的机构间发生的往来，对此应设置“系统往来”总帐科目进行核算;同一公司内部的往来，这是指同时办理寿险业务与非寿险业务的公司，寿险业务与非寿险业务之间发生的资金往来，如共同费用的分摊等，相应的应设立“内部往来”总帐科目进行核算;分保公司往来，指因再保险业务而发生的两个保险公司之间的资金往来，对此应设置“应收分保帐款”和“应付分保帐款”二个总帐利日进行核算。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条