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xin yong she ying gai yong quan ze fa sheng zhi he suan jing ying cheng guo
Author(s): 
Pages: 46-48
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  权责发生制收付实现制经营责任制会计核算质量核算方式应付利息日历年度应收利息计算利息利润指标;
Abstract: <正> 农村信用社推行经营责任制以后,考核各项经济指标需要会计核算提供准确的数据资料。为了提高会计核算质量,准确衡量各项经济指标的完成情况,不断完善经营责任制,提高经营管理水平。我们认为:信用社应改革会计制度,将现行的收付实现制应改用权责发生制核算经营成果。一、采用收付实现制不能准确反映本期的经营情况。多年来,信用社一直采用收付实现制的核算方式。这种核算方式不能准确地计算当年的盈亏,因为信用社是按日历年度办理核
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