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企业会计实务中收到财政专项拨款会计处理的探讨 被引量:1

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摘要 当前国家力推自主创新,对自主创新的企业国家都会有专项的资金扶持。作为企业财会人员经常会面临专项科研经费的会计处理问题。笔者在本文中首先分析了会计制度中对收到国家财政补贴等专项拨款时候的会计处理规定;然后探讨了行政事业会计制度和企业会计制度在同时执行的时候存在的矛盾,最后研究了财政专项拨款的核销。
作者 侯毅
出处 《企业改革与管理》 2016年第2X期125-,共1页 Enterprise Reform and Management
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