我如何设计会计科目（How do I design accounting subjects）.docVIP

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我如何设计会计科目（How do I design accounting subjects）.doc

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我如何设计会计科目（How do I design accounting subjects）

我如何设计会计科目（How do I design accounting subjects） Our country has carried out the department budget reform since 2000, and then the work of the final accounts of the Department has also undergone great changes. The current financial regulations and administrative units and institutions financial rules can not fully meet the needs of the financial reform, the new rules and regulations have not yet introduced, brings difficulties in financial work for administrative institutions, such as the current system of income and expenditure account and financial budgets and final accounts inconsistent; can not meet the financial statements in accordance with the classification of expenditure and economic classification of expenditure requirements etc.. To meet the requirements of the final accounts of the Department, it is necessary to design the accounting subjects of the administrative institutions scientifically and rationally so as to ensure the preparation of final accounts. For example, a newspaper for financial assistance institutions, 2009 department budget number is 15 million yuan, of which the basic expenditure of 5 million yuan (2 million yuan of public personnel expenditure, spending 3 million yuan, spending 10 million yuan) project (A project B project 6 million yuan, 4 million yuan). In the basic expenditure, the expenditure of financial allocation was 1 million yuan. Project expenditure, B project 4 million yuan from the financial appropriation expenditure, 1 million yuan reform expenditure - other expenses - housing housing provident fund under the project all by financial allocation expenditures (which belongs to the basic expenditure in personnel expenditure). The newspaper office in 2009 had 4 following accounting items: (1) Zhang Qian had 2000 yuan of travel expenses due to the investigation of the B project. Unit Li for investigation of cadres travel expenses 1000 yuan. Unit Wang for investigation A project travel expenses 80 yuan. Unit release Zhao Zhao ren