摘要
随着我国经济高速发展和教育体制改革的不断深入,现行的高校会计制度在执行的过程中表现出了一系列的问题。文章分析了学费收入账务处理存在的问题,初步探讨了改变核算方法、设置新科目等改进措施,并结合实际案例加以演示。
With the deepening of Chinese rapid economic development and educational reform, a series of problems appear in the current college accounting system in the process of implementation. This paper analyzes the problems of tuition income accounting treatment, discussing the method of improving accounting and the setting up of new headings combined with the actual cases.
出处
《安徽职业技术学院学报》
2012年第2期43-44,48,共3页
Journal of Anhui Vocational & Technical College
关键词
高校
学费收入
会计核算
colleges
tuition fee income
accounting of accountancy
