一、思路企业单位成本核算,事业单位国家预算.单位性质不同,会计核算的方法也不一样.企业成本核算使用的一般是增减记帐法,或是借贷记帐法;行政事业单位资金核算一般是收付记帐法.不管是借贷记帐法、增减记帐法,还是收付记帐法,都统称为复式记帐法.复式记帐法就是对每项经济业务要在两个或两个以上的有关帐户上同时登记.“资金占用+费用=资金来源+收 First, the idea of ​​enterprise unit cost accounting, the state budget of institutions. The nature of the unit is different, the accounting method is not the same. The enterprise cost accounting is generally used to increase or decrease the billing method, or the loan billing method; administrative institutions, capital accounting Generally, it is a receipt and payment accounting method. Whether it is a credit bookkeeping method, an increase or decrease bookkeeping method, or a receipt and payment bookkeeping method, it is collectively referred to as a double-entry bookkeeping method. The double-entry bookkeeping method is to have two business transactions for each business. Or more than two related accounts are registered at the same time. "Capital Occupation + Expense = Fund Source + Receipt