1) accounting for money
款项核算
2) liquidated amount
算定款项
3) special accounting
专项核算
1.
To use special accounting to manage departmental budget,special income and expenses,enterprise income and expenses,operating expenditure and receipt,and research projects,can optimize structure of data processing and improve accounting efficiency,furthermore bring financial management into the orbit of accounting,and achieve perfect unification of financial management and accounting.
专项核算是会计电算化特有的会计核算方式。
4) project accounting
项目核算
1.
According to the characteristics of university accounting system for projects accounting and management,clarifies the project accounting procedure and interior data processing,so that the accountants are provided with theoretic support in correct performance of projects accounting and management.
结合高校会计制度中项目核算与管理的特点,阐述了项目核算的业务处理流程以及内部数据流程,为会计人员正确进行项目核算与管理提供了理论依据。
2.
As the computerization of accounting and the perfecting finance software,by using project accounting function of finance software, the cash flow statement can work out easy and inquire the information about the cash flow at any time without the influence of accounting subject.
随着会计电算化的普及和财务软件的不断完善,运用财务软件项目核算的功能编制现金流量表的过程简单且可随时查询现金流量信息,而且不会受到会计科目变化的影响。
5) liquidated sum
经算定款项
补充资料:应付款项核算
应付款项核算
【应付款项核算】商业银行对其在业务经营过程中所发生的应付未付款项的核算。包括应付工资、应付福利费、应交税金、应付利润、其他应付款等项核算。此项业务,在“应付账款”、“其他应付款,’.“‘应付工资”、“应付福利费”、“应交税金”、“应付利润”等会计科目下进行核算。当商业银行发生应付、暂收款项时,借记有关科目,贷记“其他应付款”;偿还、转销各种应付、暂收款项时,借记“其他应收款”,贷记有关科目。
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