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本文将财政部2013年修订的《行政单位会计制度》(财库[2013]218号)与原《行政单位会计制度》(财预字[1998]49号)中有关存货核算的内容进行对比,分别阐述了新旧会计制度在对存货确认、科目设置、账务处理方面的不同。
In this paper, the accounting system of the administrative unit (Cai Kuai [2013] No. 218) revised by the Ministry of Finance in 2013 is compared with that of the former “Administrative Unit Accounting System” (Cai Yu Zi [1998] No. 49) Respectively elaborated the difference between the old and the new accounting system in confirming the stock, setting up accounts and dealing with accounts.