摘要
通过对目前国债专项资金会计核算的说明,分析目前核算办法所存在的矛盾,提出更为合理的会计核算方法。
Through the illustration of accounting of present special fund for treasury bond, the authors analyze the existing contradiction in present accounting method and put forward some more reasonable ones.
出处
《江西煤炭科技》
2006年第1期72-73,共2页
Jiangxi Coal Science & Technology
关键词
国偾专项资金
会计核算
special fund for treasury bond
accounting
