一、所用会计科目不同在处理同一业务时,事业和企业单位所做的会计分录形式相同,借贷方向相同,但因不同制度所规定的会计科目名称不同而将有关内容分别记入不同的账户。如借款的核算,在借入时,企业按期限长短分别记入“短期借款”或“长期借款”科目,而事业单位则不分长期或短期借款,一概记入“借入款项”科目。二、因单位性质不同存在账务处理差异 First, the different accounts used When dealing with the same business, business and business units made the same form of accounting entries, loans in the same direction, but due to the different systems under the title of different accounts were credited to different accounts of different accounts . If borrowing, when borrowing, the enterprises are respectively credited with “short-term loans ” or “long-term loans ” subjects, and institutions are not long or short-term loans, all credited "subject. Second, due to the existence of different units of different accounting treatment