第二讲总预算会计科目设置及核算主讲人徐建①《财政总预算会计新制度》共设置了３４个科目，其中资产类１１个，负债类４个，净资产５个，收入类和支出类各７个，科目数量和旧制度差不多，但内容结构上的变化比较大，一是预算内外合并，改分别平衡为综合平衡，二是一般预... Lecture 2: Budgetary Accounting Set-up and Accounting Speaker Xu Jian ① There are 34 subjects in total, including 11 new assets, 4 liabilities, 5 net assets, income and expenses Each category 7, the number of subjects and the old system is similar, but the content structure changes relatively large, one internal and external merger, change the balance for the comprehensive balance, the second is the general pre ...