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2014年1月1日起实施的新《高等学校会计制度》的一大变化是将高校基建账数据纳入高校大账内,要求在高校大账中必须定期核算高校的基建账数据,以为相关使用者提供完整的会计信息。广西高校日元贷款项目基建账数据作为具有特殊性的基建财务数据,其相关的并账处理问题也备受关注,因此有必要对日元贷款项目基建并账相关的问题进行一定的探讨和分析,为并账实际工作提供参考。
January 1, 2014 since the implementation of a new “college accounting system,” a major change is the university infrastructure account data into the college accounts, requiring large accounts in colleges and universities must be regular accounting university infrastructure account data, that the relevant use Provide complete accounting information. As the special infrastructure finance data, the construction account data of the Japanese yen loan project in Guangxi universities is also of concern for the related accounting treatment. Therefore, it is necessary to carry out some discussions and analyzes on the issues concerning the construction of the Japanese yen loan project , Provide a reference for the actual work of reconciliation.