摘要
文章认为现行的高等学校会计制度不能满足目前高校自筹资金 (集资、引资、欠资等 )购建固定资产的核算目的和要求 ,并就集资、引资、欠资购建固定资产会计事项设计账务处理。
The article considers that current accounting system of colleges and universities can't meet the accounting goals and needs of raising funds by themselves to purchase and construct fixed assets. The funds raised by themselves indude raise funds、introduced funds and debt due .It also designs account handled of purchasing and constructing accounting items of fixed assets by forms of raise funds、introduned funds and debt due.
出处
《湖北职业技术学院学报》
2004年第3期51-53,共3页
Journal of Hubei Polytechnic Institute
关键词
高校
固定资产
账务处理
集资
会计制度
自筹资金
colleges and universities
raise funds
introduced funds
debt due
purchase and construnt fixed essets
account handled
