会计科目设置

《小企业会计制度》与《企业会计制度》在使用范围、会计核算基本原则、会计科目设置、帐务处理、会计报表及附注等方面既有区别，又有联系。

On the aspects of use scope , basic principles of financial accounting , accounting title setting , account disposal , accounting statement and annotations , " small enterprise accounting system " and " enterprise accounting system " are both different and relative .

并分析了医院成本的特性，提出了成本作业创建的具体措施，包括：责任中心建立、会计科目设置、成本汇集及成本分摊。

The nature of costs was discussed and the detailed measures were mentioned . The details included establishment of responsibility centers , settings for accountant items , costs pooling and costs distribution .

外国独资银行、外国银行分行、中外合资银行应将其会计科目设置情况报中国人民银行当地分支机构备案。

The solely foreign-funded banks , branches of foreign-funded banks and Chinese-foreign equity joint banks shall report their established account titles to the local branch offices of the people 's Bank of China for record .

本文论述了高校教育成本核算会计科目设置的必然性，设计了成本费用核算的有关科目，并指出了各有关科目之间的内在联系。

In this paper , the certainty installing accounting items of educational cost ac-counting of colleges and universities was discussed , related accounting items of cost account-ing were designed , and internal relations among them were pointed out .

会计科目的设置与电子报表的编制

Establishing of Accounting Title is with the Draw Upping of Electronics Statement

高校教育成本核算的会计科目体系设置构想

The Envisagement in Installing Accounting Items in Educational Cost Accounting of Colleges and Universities

会计科目在设置和分类上与会计要素的矛盾和协调

Contradiction and Coordination between the Establishment and Classification of Account Titles and Accounting Elements

规范会计科目的设置和使用：使用程序直接实现现金流量表的编制

Prescribe Accounting Subject to Come True the Preparation of a Cash Flow Statement wth Procedure

第三章阐述高校教育成本核算成本项目和会计科目的设置。

Chapter three explains the establishment of university 's educational cost accounting cost project and accounting items .

并改进相关会计科目和账户的设置以及会计信息披露方式。

The relevant accounting headings , accounts and the improvement of information disclosure are also discussed in this thesis .

第五部分阐述的是有关绿色会计复式记账的科目设置和实务应用。

The fifth part explains that the application of subject setting up and book - entry of Green Accounting .

高校纳入国库集中支付制度改革后，其财务会计：预算编制、会计科目设置、会计核算、财务收支、日常会计工作等方面会发生相应的变化。

Financial accounting changes since institutions of higher learning adopt centralized means of state treasury payment , including budget arrangements , establishments of accounting items , accounting , financial revenue and expenditure , daily accounting affairs .

对各主体的会计核算内容与目标、会计科目设置与帐务处理程序等作了全面的设计。

The paper comprehensively designed the accounting content and purpose , accounting ledger and accounting process .

重点提出了森林碳汇视角下林业企业碳会计核算内容，包括了会计科目设置、会计确认基础和会计核算方法。

Focuses on the carbon accounting of forest carbon sequestration forestry enterprises from the perspective of content , including accounting subject , accounting basis and accounting methods .

但目前高校在执行现行《高等学校会计制度》过程中，在高校会计的核算模式和会计科目设置方面存在若干问题。

In implementing the Accounting System for Colleges in colleges , there appear some problems such as : accounting mode and the establishment of accounting .

现行的高等学校财务会计制度在记账基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方。

The current financial and accounting system of the colleges and universities are in discord with the socialism market economic and public finance pattern in the on account reference , calculating repair and maintenance fund and immaterial assets , accounting system and accounting item setting .

然而在我国的会计核算体系中，由于长期受资源无价论的影响，从会计账目的建立、会计科目的设置都没有将矿产资源资产作为企业的一项资产纳入会计核算体系。

However , in the accounting practice system of our country , material resources assets as an item of assets has not been included in accounting practice system for long time in terms of accounts establishment and ledger setting .