| 关于行政事业单位的会计科目合并 |
| |
| 引用本文： | 冯立斌.关于行政事业单位的会计科目合并[J].科技与管理,2006,8(6):93-94. |
| |
| 作者姓名： | 冯立斌 |
| |
| 作者单位： | 黑龙江省画院,黑龙江,哈尔滨,150090 |
| |
| 摘 要： | 根据现行的会计科目逐渐暴露出许多不尽合理之处展开了讨论。从资产、负债和支出3个方面对行政事业单位会计科目设置中存在的问题进行了具体分析，并针对存在的问题提出了相应的会计科目增减措施。
|
| 关 键 词： | 行政事业单位 会计科目 会计核算 |
| 文章编号： | 1008-7133(2006)06-0093-02 |
| 修稿时间： | 2006年9月11日 |
Research on combination of accounting titles in administration units |
| |
| FENG Li-bin.Research on combination of accounting titles in administration units[J].Science-Technology and Management,2006,8(6):93-94. |
| |
| Authors: | FENG Li-bin |
| |
| Abstract: | With the development,the present accounting titles are exposing more shortcomings.In this paper,the practical problems existing in the setting of accounting titles in administration units are analyzed from three aspects,including assets,liabilities and expenses.Finally,the amended steps on corresponding accounting titles are proposed. |
| |
| Keywords: | administration units accounting titles accounting review performance |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
