事业单位会计制度与会计准则讲解

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1、螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆

2、膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃

3、莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁

4、葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄

5、蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿

6、艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈

7、蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇

8、螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅羀羅莇蒈袆肄葿蚃螂肃腿蒆蚈肂芁蚁肇肁蒃蒄羃肀薆螀衿肀芅薃螅聿莈螈蚁肈蒀薁羀膇膀螆袅膆节蕿螁膅莄螅螇膄薇薇肆膄芆蒀羂膃莈蚆袈膂蒁葿螄膁膀蚄蚀芀芃蒇罿艿莅蚂袅芈蒇蒅袁芈芇螁螇芇荿薃肅芆蒂蝿羁芅薄薂袇芄芄螇螃羁莆薀虿羀蒈螅羈罿膈薈羄羈莀袄袀羇蒃蚇螆羆薅葿肄羆芄蚅