| 新制度下事业单位结转和结余会计核算实例分析 |
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| 引用本文： | 侯红英. 新制度下事业单位结转和结余会计核算实例分析[J]. 武汉船舶职业技术学院学报, 2014, 0(6): 56-59 |
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| 作者姓名： | 侯红英 |
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| 作者单位： | 武汉船舶职业技术学院,湖北武汉430050 |
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| 摘 要： | 2013年1月起正式实施的《事业单位会计制度》中,对事业单位结余的核算进行了调整。本文运用实例对事业单位结余的会计核算进行了分析。
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| 关 键 词： | 事业单位结转 事业单位结余 会计核算 实例分析 |
Case Study on Accounting Calculation of Carryover and Balance under the New Financial System of Institutions |
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| HOU Hong-ying. Case Study on Accounting Calculation of Carryover and Balance under the New Financial System of Institutions[J]. Journal of Wuhan Institute of Shipbuilding Technology, 2014, 0(6): 56-59 |
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| Authors: | HOU Hong-ying |
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| Affiliation: | HOU Hong-ying (Wuhan Institute of Shipbuilding Technology, Wuhan 430050, China) |
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| Abstract: | The System for Institutional Accounting was introduced in January ,2013 .The ac‐counting of balance of institutions has been adjusted according to it .T his paper analyzes the accounting of balance of institutions in examples . |
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| Keywords: | carryover balance accounting case study |
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