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zheng fu bu zhu kuan xiang zhang wu chu li zhi wo jian
Pages: 45-46
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  政府补助土地出让金专项拨款;
Abstract: 企业申请到财政补助后,可能会遇到拨款文件未能体现业务经济实质的问题,或者拨款主管部门对拨款的会计核算要求与企业会计准则有关规定相冲突。本文结合两个实例,对政府补助款项账务处理进行了探讨分析。
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