货币发行业务会计处理

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。%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 busi ness. This article mainly discusses about the central bank＇s monetary distribution business accounting treatment.