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一、事业单位成本核算与企业成本核算的区别(一)核算对象不同事业单位多为服务行业,生产业比重较小,而企业则是二者均衡。(二)会计核算原则不同事业单位可以兼并使用收付实现制和权责发生制,而企业单位只能采用权责发生制。(三)核算科目不同事业单位包括事业、经营支出、销售税金、成本费用等科目,而企业单位主要有待摊、预提费用、生产成本、制造、管理、营业、财务费用等科目。
First, the difference between business unit cost accounting and business cost accounting (A) accounting objects Different institutions are mostly service industries, the proportion of the manufacturing industry is small, while the business is the balance between the two. (B) the principle of accounting Different institutions can use the cash basis and the accrual basis, and business units can only use accrual system. (C) accounting subjects in different institutions, including business, operating expenses, sales taxes, costs and other subjects, while the main business units to be amortized, accrued costs, production costs, manufacturing, management, business and financial costs and other subjects.