摘要
文章立足会计工作实践,从林业事业费的内容出发,指出在政府收支分类改革后,会计核算在科目处理方面仍存在一些不容忽视的常见问题,并提出处理办法,以达到强化林业事业费会计核算的目的。
Based on the accounting practice and in light of the forestry operating expenses,some inevitable common problems in the accounting item after the reform of government budget classification were discussed.The measures to solve accounting problems were suggested.
出处
《陕西林业科技》
2010年第5期65-67,共3页
Shaanxi Forest Science and Technology
关键词
林业事业费
会计核算
科目
Forestry operating expense
financial accounting
accounting subject