【摘要】：筆者通過對(duì)以往科研經(jīng)費(fèi)會(huì)計(jì)核算中科研協(xié)作費(fèi)劃撥、科研項(xiàng)目自創(chuàng)無形資產(chǎn)、科研項(xiàng)目中材料費(fèi)回收、科研項(xiàng)目支出差錯(cuò)更正的會(huì)計(jì)處理方法的深入分析,提出了更穩(wěn)妥的會(huì)計(jì)處理方法,旨在使科研經(jīng)費(fèi)的會(huì)計(jì)核算更加精細(xì),會(huì)計(jì)信息更加準(zhǔn)確,會(huì)計(jì)核算質(zhì)量顯著提高。
[Abstract]:In this paper, the author analyzes the accounting methods of the allocation of scientific research cooperation fee in accounting for scientific research funds, the intangible assets created by scientific research projects, the recovery of material costs in scientific research projects, and the correction of errors in scientific research project expenditure. In order to make the accounting of scientific research funds more precise, the accounting information is more accurate, and the quality of accounting is improved significantly.
【作者單位】： 石河子大學(xué)計(jì)財(cái)處;新疆生產(chǎn)建設(shè)兵團(tuán)直屬事業(yè)單位會(huì)計(jì)核算中心;
【分類號(hào)】：G647.5

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