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本文以现行事业单位会计制度为背景,在银行贷款资金支付方式改变和事业单位非基建项目大量使用银行贷款的情况下,针对事业单位进行银行贷款业务会计处理时遇到的问题,经过细致分析,提出了一些新的会计核算建议。
Under the background of the accounting system of the current public institution, under the circumstance of the change of payment methods of bank loans and the extensive use of bank loans by non-capital construction projects of public institutions, the problems encountered in the accounting treatment of the bank loans of public institutions are analyzed in detail. Put forward some new accounting recommendations.