2) accounting system
会计核算制度
1.
Research on the Coordination of the Divergence between Current Tax Law and Accounting System in Our Country;
我国现行税法与会计核算制度的差异协调研究
2.
The current students fee-collecting accounting systems can only reflect the practical tuition fees paid by university students,but it fails to show related data to the policy enforcement of tuition payment,such as payable fees, owed fees and the fees reduced and exempted by universities,etc.
针对现行的高校学生收费会计核算制度只能单纯反映实际收到、上缴学费,而对学生应缴、欠缴学费以及学校按政策减免学费等相关信息不能反映的问题,按照"收付实现制"、"收支两条线"的原则,提出通过增设"应收学生学费"会计科目,变更现有"应缴财政专户款"会计科目的核算内容等措施,达到完善现行高校学生收费会计核算制度,为学校整体资金管理与安排提供更加全面、及时、准确的信息。
3) uniform accounting system
统一会计制度
1.
Although the context of uniform accounting system and the uniform financial system have changed a lot,they are still essential composition of the rule of accounting in our country.
虽然我国的统一会计制度和统一财务制度的内容发生了许多变化，但它们至今仍是我国会计核算规范体系的基本组成部分。
5) On Uniform Accounting System
论统一会计制度
6) centralized accounting system
会计集中核算制度
1.
Recently,the centralized accounting system which has been in practice in many regions has not only advantages but also disadvantages.
目前很多地方实行会计集中核算制度,发挥了积极作用,但也存在一些弊端。
2.
How should the relationship between centralized accounting system and treasury collective payment be dealt with in the process of reform? Based on the analysis of the two systems, this paper indicates that the two systems should be mixed as a reform model of the treasury system and explains the ways for mixing them.
国库集中支付制度是我国财政国库改革的目标，在改革过程中如何处理会计集中核算制度和国库集中支付制度的关系?本文在分析了两种制度利弊的基础上，提出了将会计集中核算制度融入国库集中支付制度的财政国库改革模式，并阐述了两者融合的途径。
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条