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新的彩票机构会计制度在完善彩票机构会计核算和管理方面做了改进,但是没有给出资金结转和结余的具体核算方法,因而在实务操作中还存在一些误区。本文用实例解释了新制度下结转和结余资金的核算方法。
The new lottery institutions’ accounting system has made some improvements in improving the accounting and management of lottery institutions. However, no specific accounting method has been given for carry-over of funds and balances. Therefore, there are still some misunderstandings in the practice of operations. This article explains the accounting method of carry-over and balance funds under the new system with examples.