摘要
国家对高校银行贷款的会计核算没有统一的办法,致使各高校对银行贷款的核算做法不一,容易产生资产负债表日后事项的调整.高校银行借款支出事项的会计调整,需要比照企业办法,结合事业单位特点,初步明确高校资产负债表日后对银行借款支出事项调整的会计核算方法.
The states haven't set down the unified method of bank loan accounting at university ,which lead to different universities use different bank loan accounting in the balance sheet. As a result,the balance sheet should be adjusted afterwards. The paper discusses the adjstment of bank loan and compares it with the method used in enterprises. Considering the features of the administration at university, the paper provides some methods to the count on the bank loan adjustment after the balance sheet date.
出处
《曲靖师范学院学报》
2005年第3期111-112,共2页
Journal of Qujing Normal University
关键词
高校财务
支出调整
会计核算
financial affairs at university
the adjustment of payout
accounting