本文選題：基建并賬 + 銜接規(guī)定　； 參考：《財會月刊》2015年13期

【摘要】：2014年1月23日財政部印發(fā)了《新舊高等學(xué)校會計制度有關(guān)銜接問題的處理規(guī)定》(財會[2014]3號),明確提出了基建數(shù)據(jù)定期并賬的基本原理。本文針對高校利用銀行貸款進(jìn)行基本建設(shè)投資支出時,基建賬并入"大賬"的處理中存在的問題提出了改進(jìn)建議,同時以實例的形式,對六項基建業(yè)務(wù)的賬務(wù)處理及其并入"大賬"進(jìn)行了解析。
[Abstract]:In January 23, 2014, the Ministry of Finance issued the rules for dealing with the connection between the accounting system of new and old colleges and universities (Finance and accounting [2014]3), and made clear the basic principles of the regular and accounts of the basic construction data. At the same time, the accounting treatment of the six infrastructural businesses and their incorporation into the "big account" are analyzed in the form of examples.
【作者單位】： 浙江工業(yè)職業(yè)技術(shù)學(xué)院;
【分類號】：G647.5
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本文編號：2101903