| 合并后的高校期末会计报表的合并调整程序与方法初探 |
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| 引用本文： | 丁胜斋.合并后的高校期末会计报表的合并调整程序与方法初探[J].武汉科技大学学报(社会科学版),2002,4(3):27-29. |
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| 作者姓名： | 丁胜斋 |
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| 作者单位： | 武汉科技大学,财务处,湖北,武汉,430081 |
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| 摘 要： | 为了实现教育资源的优化组合 ,近年来国家对许多高等院校进行了合并、划转和调整。在合并后的高校各校区之间出现大量的拨入、拨出经费 ,往来结算等财务核算工作。从而产生了一项新型的、类似于企业集团的会计工作———期末会计报表的合并及调整工作。本文拟就高校合并后的期末会计报表的合并及调整工作 ,结合笔者在相关业务工作中的实际 ,作一些探讨
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| 关 键 词： | 高等学校 合并 会计报表 期末合并调整 |
| 文章编号： | 1009-3699(2002)03-0027-03 |
| 修稿时间： | 2002年3月24日 |
On the End-of-period Accounting Statement Merging and Adjusting in Merged Institutions of Higher Learning |
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| DING Sheng,zhai.On the End-of-period Accounting Statement Merging and Adjusting in Merged Institutions of Higher Learning[J].Journal of Wuhan University of Science and Technology(Social Science Edition),2002,4(3):27-29. |
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| Authors: | DING Sheng zhai |
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| Abstract: | This article discusses the proceduce and approaches for merging and adjusting accounting statements in institutions of higher learning that are founded from the merging of several colleges or universities.For the integrity of the accounting information,sorne preparation work must be done.The merging range should be clearly defined,some offsetting entries must be made,and the relations between different accounting statements should be carefully checked |
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| Keywords: | institutions of higher learning merging accounting statement |
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