浅谈高职院校应收款项核算

On the Accounting of Receivable Accounts in Higher Vocational Colleges

应收款项资金是高职院校资金的重要组成部分,是高职院校在与其他经济主体业务往来过程中停留在结算过程中,最终可形成收入或支出的资金部分。高职院校应收款项资金核算虽不断演变升级,但目前仍存在许多不尽如人意之处,可以从制度、思想认识、规范核算等几方面予以解决。

Financing of receivable accounts is the crucial component in the capital of higher vocational colleges; the one produced in the settlement between vocational higher colleges and other economic entities and in the end may form the part of income or expense. Although accounting compulation of receivables in the colleges is constantly improving,yet many inconveniences still exist which may be settled from the perspectives of regulations,thoughts,and standardized accounting.