發(fā)布時(shí)間：2019-06-28 20:39

【摘要】：新《高等學(xué)校會計(jì)制度》中"非財(cái)政補(bǔ)助結(jié)余"與"非財(cái)政補(bǔ)助結(jié)轉(zhuǎn)"并列出現(xiàn)在資產(chǎn)負(fù)債表中,容易讓報(bào)表使用者誤認(rèn)為"非財(cái)政補(bǔ)助結(jié)余"反映的是"非財(cái)政補(bǔ)助結(jié)轉(zhuǎn)"涉及的項(xiàng)目完工后的剩余資金。而新制度中"非財(cái)政補(bǔ)助結(jié)余"真正核算的是事業(yè)結(jié)余和經(jīng)營結(jié)余,因此建議對資產(chǎn)負(fù)債表中凈資產(chǎn)類科目的列示進(jìn)行必要的修訂。
[Abstract]:New``Non-financial subsidy balance'' and``Non-financial subsidy carry-forward'' appear in the balance sheet, which is easy for the statement users to mis-believe that``non-financial subsidy balance'' reflects the remaining funds after the completion of the project involved in``non-financial subsidies'' . However, the``non-financial subsidy balance'' in the new system is truly accounted for business balance and operating balance, so it is recommended to make necessary revision to the presentation of net assets in the balance sheet.
【作者單位】： 聊城大學(xué)財(cái)務(wù)處;
【分類號】：G647.5
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本文編號：2507598