诉讼费用是人民法院依据国家法律 ,按照规定的项目和标准 ,向当事人收取的案件受理费、申请费和其它诉讼费。目前 ,各地对诉讼费用的收缴和使用 ,已做到规范化管理 ,但在会计处理上仍不统一 ,比较乱。为此 ,笔者拟就法院诉讼费用的会计核算 ,提出如下建议。　　一、会计科目的? The litigation fee is the case acceptance fee, application fee and other litigation fees charged by the people’s court to the parties according to the national law and according to the stipulated items and standards. At present, all over the collection and use of litigation costs, has been to achieve standardized management, but accounting treatment is still not uniform, more chaos. To this end, the author intends to court litigation costs accounting, made the following recommendations. First, accounting subjects?