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(一)基本概念1、什么是国家预算,什么是预算会计。2、我国国家预算是怎样组成的,预算会计是怎样组成的。3、国家预算收支分类包括哪些基本内容。4、预算会计的任务和作用,如何更好地完成这些任务。5、预算会计有何特点,它与企业会计的主要区别在哪里。 6、什么是预算外资金,预算外资金包括些什么内容,如何管理好预算外资金。7、什么是预算会计科目,预算会计科目的分类和设置原受则。8、什么是资金收付记帐法,资金收付记帐法的特点和记帐原则。9、预算会计会计凭证的作用、种类和审核要求。10、预算会计帐簿的作用和种类,总帐与明细帐的关系如何。11、预算会计会计报表的作用、种类和编制原则。
(a) Basic concepts 1. What is the national budget and what is budget accounting? 2. What is the composition of our country’s national budget and how does it consist of budgetary accounting? 3. What are the basic contents of the national budget revenue and expenditure classification? 4. The task and role of budget accounting, how to better accomplish these tasks. 5. What are the characteristics of budget accounting and the main differences between it and corporate accounting? 6. What are extra-budgetary funds, what are the contents of extrabudgetary funds, and how to manage extrabudgetary funds? 7. What is the budget accounting subject and the classification and setting of the budget accounting subject matter? 8. What are the characteristics of capital receipt and disbursement bookkeeping, and the characteristics and accounting principles of the bookkeeping and receipt of funds? 9. The role, type and audit requirements of budget accounting accounting vouchers. 10. The role and type of budget accounting books, and the relationship between general ledger and subsidiary accounts. 11. The role, types, and compilation principles of budget accounting accounting statements.