| 货币发行业务会计处理 |
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| 引用本文： | 朱智慧.货币发行业务会计处理[J].商丘职业技术学院学报,2012(1):50-52. |
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| 作者姓名： | 朱智慧 |
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| 作者单位： | 商丘职业技术学院经贸系 |
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| 摘 要： | 货币发行是中央银行作为国家政府的代表向社会提供流通手段和支付手段，是中央银行对货币持有者的一种负债，货币发行构成了中央银行最重要的负债业务。本文针对中央银行的货币发行业务的会计处理进行浅谈。
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| 关 键 词： | 发行库 业务库 会计处理 |
Discussion on the Currency Business Accounting |
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| ZHU Zhi-Hui.Discussion on the Currency Business Accounting[J].Journal of Shangqiu Vocational and Technical College,2012(1):50-52. |
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| Authors: | ZHU Zhi-Hui |
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| Institution: | ZHU Zhi-Hui (Department of Economic and Trade,Shangqiu Vocational and Technical College,Shangqiu 476000,China) |
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| Abstract: | The currency issue is that the central banks as representatives of the government of the country provide circulation means and means of payment for the society,is a debt of the central bank of currency holders,constitutes the most important central bank liabilities business.This article mainly discusses about the central bank’s monetary distribution business accounting treatment. |
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| Keywords: | issuing treasury business library accounting treatment |
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