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随着社会经济的迅速发展,地勘单位在日常发展的过程中多采用事、企分账会计核算运行体系。在企业部分,主要以地勘单位或地质行政事业单位所兴办的有法人资格、实行独立核算的各类多种经营企业已根据多种经营的性质执行相应行业会计制度,且在运行的过程中已经步入正轨。事业部分则主要以地质勘查活动为主又有多种经营业务的地勘单位,其会计核算仍存在一定的问题。在此,本文针对新形势下地勘单位会计核算中存在的相关问题,做以下论述。
With the rapid social and economic development, geological exploration units in the course of their daily development and more things, accounting business accounting system. In the enterprise part, all kinds of diversified enterprises that are mainly engaged in geological exploration units or geological administrative institutions and have independent legal personality have implemented the accounting system for the corresponding industries according to the nature of diversified operations. In the course of operation, Already on track. Geological prospecting units, which are mainly geologic exploration activities and have diversified operations, are still subject to certain problems in their accounting. In this paper, this article aims at the following problems in the accounting issues in geological prospecting units in the new situation.