高校科研经费核算的几个实务问题
发布时间：2018-12-27 17:30
【摘要】：笔者通过对以往科研经费会计核算中科研协作费划拨、科研项目自创无形资产、科研项目中材料费回收、科研项目支出差错更正的会计处理方法的深入分析,提出了更稳妥的会计处理方法,旨在使科研经费的会计核算更加精细,会计信息更加准确,会计核算质量显著提高。
[Abstract]:In this paper, the author analyzes the accounting methods of the allocation of scientific research cooperation fee in accounting for scientific research funds, the intangible assets created by scientific research projects, the recovery of material costs in scientific research projects, and the correction of errors in scientific research project expenditure. In order to make the accounting of scientific research funds more precise, the accounting information is more accurate, and the quality of accounting is improved significantly.
【作者单位】： 石河子大学计财处;新疆生产建设兵团直属事业单位会计核算中心;
【分类号】：G647.5
本文编号：2393381
[Abstract]:In this paper, the author analyzes the accounting methods of the allocation of scientific research cooperation fee in accounting for scientific research funds, the intangible assets created by scientific research projects, the recovery of material costs in scientific research projects, and the correction of errors in scientific research project expenditure. In order to make the accounting of scientific research funds more precise, the accounting information is more accurate, and the quality of accounting is improved significantly.
【作者单位】： 石河子大学计财处;新疆生产建设兵团直属事业单位会计核算中心;
【分类号】：G647.5
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，本文编号：2393381
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