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论事业单位收支结余的核算王庆成结余是事业单位会计要素之一，收支结余的核算是事业单位会计的一项重要内容。收支结余的核算方法，不仅关系到资金使用效果的考核，而且关系到收支项目的划分，关系到事业收支和专项资金收支如何分别核算，必须合理地加以设计。改革开放以...
On the balance of payments of institutions accounting Wang Qingcheng balance is one of the accounting elements of public institutions, balance of payments accounting is an important part of the accounting unit. The methods of accounting for balance of payments are not only related to the assessment of the effect of the use of funds but also to the division of revenue and expenditure items and to the separate accounting of the business receipts and expenditures and the special funds receipts and expenditures and must be rationally designed. Reform and opening up to ...