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年末高校进行财务决算时,需将基建账并入学校财务“大账”(以下简称学校账),实现部门预算要求的“一个部门一本账”。那么基建并账采用什么数据,多长期限合并一次,合并什么数据,不同高校做法略有不同。有的高校年末将基建账直接合并入资产负债表,即并表;有的高校年末先合并基建账,自动生成资产负债表;有的高校每月将其并入学校账。“并表”或“并账”即为两种基建并账
At the end of the year, colleges and universities should finalize the financial accounts by incorporating the infrastructure account into the school finance account. So what is the basis for the construction and accounting data, how long the merger once, merged what data, different colleges and universities approach is slightly different. Some colleges and universities at the end of the infrastructure account directly into the balance sheet, that is, consolidated; some colleges and universities at the end of the merger of infrastructure accounts, automatically generate balance sheet; some colleges and universities into its monthly school account. “And table ” or “and account ” is the two kinds of infrastructure and accounts