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往来帐中“有往无来”现象面面观张振华,盛珍娇往来帐的存在本无可非议,但笔者在核资工作中发现很多单位的往来帐内“有往无来”的不少,由此造成的国有资产流失应引起足够的重视。其主要类型有:1.单方面挂帐。往来帐反映的是债权债务,必然有对应的债务债权两方面。...
In the past accounts, there is a phenomenon of “there is no future” Zhang Zhenhua, Sheng Zhenjiao current account existence of this beyond reproach, but the author found in the nuclear capital work in the current account of many units, “there is no future” a lot, the resulting The loss of state assets should attract enough attention. The main types are: 1. Unilaterally hang up. Current account reflects the debt, there must be the corresponding debt claims two aspects. ...