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行政事业单位的会计核算业务中,暂付款业务占有很大比重。各种暂付款一般都是先借款,后报销,通过“经费暂付”帐户来处理。为了反映各项暂付款的性质、用途和金额,便于经济活动分析,在高等学校还要在“经费暂付”总帐科目下设置“行政差旅费”、“科研差旅费”,“研究生业务费”、“教学生产实习费”、“设备购置费”、“图书资料费”,“修缮费”等明细科目。长期以来,行政事业单位的“经费暂付”明细
Administrative accounting unit of business, temporary accounts for a large proportion of business. All kinds of temporary payments are generally first loans, after reimbursement, through the “temporary funds” account to deal with. In order to reflect the nature, purpose and amount of each payment, it is convenient for economic activities to be analyzed. In colleges and universities, “Administrative Travel Fees”, “Scientific Research Travel Fees” and “Graduate Business Fees” should also be set under the “Provisional Gap” “Teaching production internship fee”, “equipment purchase fee”, “book information fee”, “repair fee” and other subjects. For a long time, administrative institutions, “temporary funding” details