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所谓“非转经”是指行政事业单位的非经营性资产转为经营性资产的简称。近几年来,随着市场经济的发展行政事业单位的“非转经”呈上升趋势,对“非转经”事项如何进行会计处理,本文试作粗浅的介绍。一、“非转经”前的会计处理“非转经”前的会计处理,是指行政事业单位将旧的房屋转为经营性资产时,一般须进行改造或装修,会计处理的具体方法是:①发生改造或装修费用时,借记“经费支出”(事业单位借记“事业支出”)科目,贷记“银行存款”或“现金”科目;
The so-called “non-transfer by ” refers to the administrative institutions of non-operating assets into operating assets for short. In recent years, along with the development of market economy, the “non-diversion” of administrative institutions is on the rise, and how to deal with “non-diversion” matters, this paper tries to give a brief introduction. First, the “non-diversion” before the accounting treatment “Non-diversion” before the accounting treatment is that the administrative units will be converted into operating assets of the old housing, the general need to be renovated or renovated, accounting treatment The specific method is: ① In the event of renovation or renovation costs, debit “expenditure ” (institution debit “business expenditure ”) subject, credited “bank deposit ” or “cash ” subjects ;