“事业单位会计”与“企业会计”的核算比较  

Accounting Comparison of "Institution Accounting" with "Enterprise Accounting"

作　　者：罗忠[1] 

机构地区：[1]湖北职业技术学院,考感432000

出　　处：《价值工程》2013年第24期124-125,共2页Value Engineering

摘　　要：2013年是《事业单位新会计制度》施行的第一年,由于该制度适应了财政改革的需要,有许多的规定与原来的制度不同。同时又参考了《企业会计准则》,但又不同于企业会计的核算,为了更好地理解本制度,本文将企业会计与事业单位会计的基本业务核算进行了比较。In 2013,it is the first year that New Accounting System in Institution is implemented.The system adapts to the demand of financial reform.Some rules are different from the original system.The new system refers to the Accounting Standard for Business Enterprises,but is different from Accounting Standard for Business Enterprises.but also different from the enterprise accounting business accounting.In order to better understand this system,the paper makes an accounting comparison of Institution Accounting with Enterprise Accounting.

关 键 词：会计要素 资产的处置 会计报表 固定资产 期末结转 

分 类 号：F275.2[经济管理—企业管理]