随着科技体制的不断深化改革,部分科研事业单位将逐渐改为企业,在转轨过程中将实行清产核资及清理有关帐务。但由于大多数科研单位过去执行的是科研会计制度,如不能很好地根据有关准则处理所清理的帐务,将会使会计资料在转轨评估中失实,造成国有资产的流失或使转轨当年会计资料严重失真。下面提出几点帐务清理过程中往来帐的处理方法及调账后报表的披露建议,供探讨。一、往来账的处理方法1、应收账款可根据往来单位的实际财务状况分析可收回的可能性继续挂帐,或取得确实不能收回的证据后报有关部门批准核销。核销时,参照应收账款直接转销法。如果是课题研制未达到预期效果无法收回、数额 With the continuous deepening reform of science and technology system, some scientific research institutions will gradually be changed to enterprises. In the process of transition, capital verification and liquidation of relevant accounts will be implemented. However, most of the scientific research units used to be scientific research and accounting systems. If they fail to handle the cleared accounts in accordance with the relevant standards, the accounting information will be disproved in the transition assessment, resulting in the loss of state assets or the accounting in the current year of transition Data is seriously distorted. Here are some points in the accounting process to deal with the current account and post-balance-sheet disclosure disclosure recommendations for discussion. First, the current account approach 1, accounts receivable can be based on the actual financial situation analysis of the recoverable possibility to continue to account, or to obtain the true can not recover the evidence reported to the relevant departments for verification write-off. When verification, the accounts receivable direct write-off method. If the research is not subject to the expected results can not be recovered, the amount