论文部分内容阅读
随着改革开放的不断深入,我国的会计制度也在不断的完善和发展之中。我国企业会计制度已从根本上走出了传统会计的框框,并逐步与国际会计靠拢。而我国现行的行政事业单位会计制度虽然在许多方面也作了修改,但笔者认为仍然存在许多不足之处,下面谈谈几点看法。一、会计核算方面1、购建固定资产购入时,借:专用基金、事业支出等贷:银行存款同时,借:固定资产贷:固定基金上述前一个分录说明固定资产在购入时已全额作为支出列支,后一个分录通过
With the deepening of reform and opening up, China’s accounting system is constantly being perfected and developed. China’s enterprise accounting system has fundamentally gone out of the traditional accounting framework, and gradually move closer to international accounting. However, although the current accounting system of administrative units in our country has been modified in many aspects, I think there are still many shortcomings, the following to talk about a few observations. First, the accounting aspects 1, purchase and construction of fixed assets purchased by: special funds, business loans and other loans: Bank deposits at the same time, by: Fixed Assets Credit: Fixed Fund The preceding entry shows the fixed assets purchased at the time The full amount is expensed, the last one passed