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新《事业单位会计制度》今年1月1日实施后,不断有会计人员提出问题,如现金短缺是否通过待处置?以固定资产、无形资产取得的长期股权投资成本如何计价?相关税费是否记入投资成本?财政补助收入、事业支出等科目如何明细分类核算?应缴未缴的非税收入记入“应缴国库款”还是“应缴财政专户款”等问题。对此,作者结合制度要求和具体工作实际提出一些相应看法。
After the implementation of the new “Institutional Accounting System” on January 1 this year, there are constantly accounting personnel to ask questions such as whether the cash shortage has been disposed of? The cost of long-term equity investments acquired from fixed assets and intangible assets is how much? Invoicing the cost of investment? Financial subsidies for income, business expenditure and other subjects how the detailed classification of accounting? The unpaid non-tax revenue credited “Treasury payable ” or “financial accounts payable ” and other issues. In this regard, the author combined with the system requirements and specific work put forward some corresponding views.