基金会计核算

进行基金会计核算并编制基金财务会计报告；

Making fund accounting and preparing the fund financial accounting report ;

最后研究了企业年金基金会计核算体系，并对如何规范我国企业年金基金的会计核算，尤其是完善我国企业年金基金的会计信息披露提出了有益的建议。

Lastly make a research on the enterprise annuity fund accounting calculation system , and make suggestions on how to regulate the accounting calculation of enterprise annuity fund , especially the disclosure of accounting information .

传统上美国高校会计制度采用“双轨制”方法，私立大学遵从财务会计准则委员会的准则，公立大学采用政府会计准则委员会的准则，二者一般都采用“基金”会计核算方法。

Double-track method is adopted in the American college accounting system traditionally . The private universities follow the codes issued by the Financial Accounting Standards Board ;

探讨如何进行开放式基金业务的会计核算及其会计信息的披露机制，并对开放式基金的会计信息在基金管理中的运用进行了分析。

Moreover , it also deals with the mechanism of accounting report and information disclosure for OEF , analyses the utilization of accounting information in the management for OEF .