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财政部新修订的《行政单位会计制度》中,规定了对九个非货币性资产、负债使用“双分录”进行核算,扩展了会计“双分录”的运用,对会计核算工作提出了更高的要求,本文从“双分录”的定义、“双分录”核算的缘由、使用范围、核算意义、问题研究等方面进行了论述,并涉及了“双分录”的部分账务处理。
The Ministry of Finance newly revised the Accounting System for Administrative Units stipulated the use of “double entry” of nine non-monetary assets and liabilities and expanded the use of accounting and “double entry” Accounting work put forward higher requirements. This article discusses from the definition of “double entry ”, “double entry ” accounting reasons, the scope of use, accounting significance, the problem of research and other aspects, and involves the “Double Entry ” part of the accounting treatment.