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一、会计科目设置必须符合会计制度的要求众所周知,使用何种会计制度是由本单位所处行业性质或核算的内容决定的,是企业,就必须使用企业会计制度;是行政单位,就必须使用行政单位会计制度;是事业单位就必须使用事业单位会计制度。或是核算的项目内容是基本建设类的,那就应该使用建设单位会计制度等。即每一个会计主体都必须按照国家财政部统一制定的各项制度的规定和要求,选定适合于本单位的会计制度,而且会计制度确定后,
First, the accounting subjects set must meet the requirements of the accounting system As we all know, what kind of accounting system is used by the units in the nature of the industry or accounting decisions, is the enterprise, you must use the enterprise accounting system; is the administrative unit, you must use the administrative Unit accounting system; Institutions must use the institutional accounting system. Or accounting of the project content is the basic construction category, it should use the construction unit accounting system. That is to say, every accounting entity must select an accounting system suitable for its own unit in accordance with the provisions and requirements of various systems uniformly formulated by the Ministry of Finance, and after the accounting system is established,