新《事业单位会计制度》会计处理净资产_实务处理_新会计准则_初当会计_初级实务_会计.

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1、新《事业单位会计制度》会计处理净资产—实务处理—新会计准则—初当会计_初级实务—会计实务_会计网(ThenewenterpriseaccountingsystemAccountingnetassets_practice_newaccountingstandards_whenaccounting_primary_accountingpractice_networkaThenew''enterpriseaccountingsystem"Accounting:netassets_practice_newaccountingstandards_Thenew''enterp

2、riseaccountingsystem"Accounting:netassets:2012-12-1715:03from:AccountingNetworkEditor:八JingFive.Accountingofnetassetsbusiness(1)accountingsubjectsunderthenewsystem293001undertakingsfund303101fixedfund310101fixedassets310102culturalrelicsassets310103constructionunderconstruction310104i

3、ntangibleassets310105assetdepreciation?313102specialfund323103financialallocationscarryoverbalances310301basicexpensescarryover310302projectexpenditurecarriedforward310303projectexpenditurebalances333104nonfinancialallocationscarriedover343201balanceofbusinesscarriedforward353202opera

4、tingmarginbalances363301nonfiscalappropriationssurplus(two)themainaccountingtreatmentofthenetassetsbusiness:1.Utilityfund:Referstothenonrestrictiveinstitutionshave(notimeoruselimit)ofthenetassets(afixedfund,except)mainlyfornonfinancialallocationofsurplusfundsaccumulatedovertheyears・Th

5、emainaccountsoftheundertakingfundaredealtwithasfollows:(1)thelong-termequityinvestmentobtainedwithfixedassetsandintangibleassetsshallbedeterminedinaccordancewiththeevaluationpriceorcontractvalue,astheinvestmentcost,thedebitof"'foreigninvestment"subject,andthe"'venturefund"subject・Atth

6、esametime,accordingtoabookbalanceoffixedassets,intangibleassets,debit"fixedfund,fixedassets,intangibleassets"subjects,credited"fixedassets'"and''intangibleassets"subjects,accordingtoafixedassetsdepreciation,amortizationofintangibleassetshaveaccrued,debit''accumulateddepreciationandacc

7、umulatedamortizationthesubjects,credited"fixedassetdepreciationfund"subjects.(1)attheendoftheyear,thebalanceofnonfinancialallocationsfortheyearwastransferredtothecausefund,andthedebitorcreditcreditsofthenonfinancialappropriationssurpluswerecreditedtoordebitedtothe"venturefund”subjects

8、.(2)i