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为了适应社会的发展,我国在2012年颁布了新《事业单位会计制度》,对于结转以及结余提出了更高的要求,加大了事业单位的核算难度。新规则将原本的结余分成两个部分,会计人员很难在短时间内理解规则中的核算方式,需要在实际活动中不断吸收和消化。文中简单介绍了事业单位结转与结余的内容,重点分析新《事业单位会计制度》下具体的核算方式。
In order to adapt to the development of society, China promulgated a new “Institutional Accounting System” in 2012, which put forward higher requirements for carry-over and balances and increased the difficulty of accounting for public institutions. The new rule divides the original balance into two parts. It is very difficult for accountants to understand the accounting methods in the rules in a short time and needs to be continuously absorbed and digested in actual activities. The article briefly introduced the carry-over and balance of institutions, focusing on the analysis of the new “accounting system of public institutions,” the specific accounting methods.