新《事业单位会计制度》中收入支出表的结构及填列方法

Framework and Filling Method of the Income and Expenditure Statement in New Edition of Accounting System of Public Institution

收入支出表是新《事业单位会计制度》中最难读懂、最难填列的一张会计报表。为增强财会人员对此表的理解程度,对会计报表项目内涵做一解释,对项目之间数字内在联系做出梳理,对填列方法做出通俗释义。

The income and expenditure statement is the statement which is the most difficult to understand and fill in new edition of The Accounting System of Public Institution. To enhance the accounting staffs＇ understanding level of this statement, give the explaination to the element content of the accounting statement, arrange the internal connecting links, and give practical explanation for the filling method.