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ke xue shi ye dan wei zi chan fu zhai biao zhi qian jian
Author(s): 
Pages: 45
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  事业单位资产成本费用会计要素明晰性静态指标负债项目累计数动态指标生物研究;
Abstract: 目前,科学事业单位资产负债表采用的格式有两种(暂称为表1、表2),表1由资产、负债、收入、支出及净资产五项会计要素组成,并分资产部类和负债部类列示,资产部类反映资产、支出、成本费用,负债部类反映负债、净资产、收入;表2由资产、负债、净资产三项会计要素组成,...
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