安徽省公共卫生日贷项目会计核算的探讨

Discussion on public health project accounting system loan project from Japan in Anhui

鉴于公共卫生日贷项目本身没有制定相关的会计核算办法,不同的项目实施单位在会计核算中就各有不同。如某些会计科目的设置、运用,本金的分摊,利息、费用的分割,会计分录的处理等,从省项目办会计代账角度进行初步探讨,以期为日贷项目单位外币核算提供某些借鉴思路。

As there is no public health accounting regulation on the project of loan from Japan, there will be some discrepancy such as accounting subjects setting up and application, dividend of principal, allocation of interest and expenses accounting entry etc. In this article, from the side of Anhui Provincial Project Office, it provides a primary study and proposal on these matters mentioned and expect that these proposal may be provided an useful reference for foreign currency accounting to the agencies which have been carried the project into execution.