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为了进一步规范事业单位会计核算工作,财政部对《事业单位会计准则》、《事业单位会计制度》进行了修订,并于2013年1月1日起施行。就事业单位基建“并账”数据如何处理?笔者认为勿需另做账务处理,只需把基建账中的重要数据定期在事业单位“大账”中真实反映。
In order to further standardize the accounting work in public institutions, the Ministry of Finance revised the “Accounting Standards for Institutions” and “Accounting System for Institutions”, and came into force on January 1, 2013. How do I deal with the data of the infrastructure of the public institution? How to deal with the data? How do I deal with the data?