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2014年1月1日,财政部修订了《高等学校会计制度》,对并账后发生的基建账相关数据定期并入单位事业账相关科目反映。笔者本次探讨的主要是以案例的形式将基建账发生的每笔经济业务,在事业账做出相应的账务处理(即同步记账),以此全面反映高校的经济业务和事业成果。
On January 1, 2014, the Ministry of Finance revised the “Accounting System for Higher Education Institutions”. The relevant data on capital construction accounts that have taken place after the reconciliation are regularly reflected in the relevant accounts of the unit’s business accounts. The author mainly explores each economic business that takes infrastructure account in the form of a case and makes the corresponding accounting treatment (ie, synchronous accounting) in the business account so as to fully reflect the economic business and business achievements of the university.