摘要
随着我国社会主义市场经济体制和高等学校各项事业的发展,新的会计政策、规定相继出台,有些会计科目的核算已越来越不适应形势发展的需要。为了规范高等学校会计核算,保证会计信息质量,对"应收及暂付款"科目存在的问题提出了改进建议。
With the development of the system of socialist market economy and higher educational institutions, new policy, system and regulation of accounting appear in succession. Some titles accounting cannot meet the need of the developing circumstances. To standardize the accounting in higher educational institutions and guarantee the quality of accounting information, this article made construction suggestions to the problem of the title'receivable and suspense accounts'.
关键词
高校
应收及暂付款
待核销事业支出
坏帐准备
receivable and suspense accounts
settlement-need undertaking expenditures
bad debt reserve
