浅述有关帐务处理的几个问题

On a few problems of how to dealing with accounts

根据新的《高等学校会计制度》和事业单位会计准则 ,结合工作中的实际情况 ,讨论了新制度下的几种帐务处理方法。

According to the criteria of the new accounting system in higher educational institutions, this author discusses some methods of how to account in carrying out the new system in the practical work and stresses some aspects which should be paid attention to in following this criteria.