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In the U.S., non-profit organization Accounting uses accrual accounting basis or modified accrual basis of accounting . GAAP provides that: " ( 1 ) government fund revenue and expenditure shall be in accordance with the modified accrual basis of recognized income should be able to obtain and can be measured in the accounting period are recognized ; expense if you can measure it , it should be in the fund liability is recognized in the accounting period , but this does not include general long-term debt outstanding on interest on general long-term debt outstanding interest should be recognized when due . ( 2 ) equity Fund's income and expenses shall be in accordance with the accrual foundation recognized income has been achieved and can be measured in the accounting periods. ( 3 ) credit Fund revenues and costs or expenses shall be measured in accordance with the fund accounting basis of accounting consistent with the objectives recognized non-consumable trust funds, pension trust funds as well as investment trusts should be treated in accordance with the accrual basis ; expendable trust fund shall be amended in accordance with the accrual basis of accounting treatment . "

相较于美国，我国的非盈利组织会计核算基础就不够完整。会计制度表明我国的非营利组织会计核算应当以权责放生制为基础，因此就要求非营利组织会计核算只能采用单一的权责发生制，但在我国非营利组织实际的业务核算中，对于某些业务还是采用收付实现制进行确认.

Unlike the U.S. , China's non-profit organization based accounting would be incomplete . Accounting system shows that our non-profit organization released an accrual accounting system should be based, non-profit organization requires only a single accounting accrual , but in our actual business accounting nonprofit organizations , for Some businesses still use cash basis to confirm that non-profit organizations in the use of the accrual basis of accounting , while also using the cash basis , contrary to the non-profit organization accounting can only use a single right accrual this requirement. And due to the current business activities of non-profit organizations and management system slowly move toward the market , the organization gradually increased financing methods , capital expenditures are also changing the way , so our non-profit organizations should be combined with China 's actual conditions using the modified accrual accrual basis , ie an accrual basis , for individual business cash basis . Individual business , including government funding , donor commitment , fundraising income and incentives spending. Modified accrual basis of non-profit organizations can completely reflect the income and expenses of the situation , a reasonable recognition of assets and liabilities of the organization funding the operations of the timely access to information , but also objective and impartial evaluation of non-profit organizations government and other investors fiduciary duty or due obligations .

美国非营利组织会计采用的是基金会计模式，在美国基金具有特定的目的和用途，在美国非营利组织中的会计主体就是基金，它能依靠一套自身平衡的科目来记录现金及其他财务资源以及相关负债和剩余权益或余额及其变动情况的一个财务与会计主体。

U.S. non-profit organization accounting uses fund accounting model, in U.S. funds with a specific purpose and use , non-profit organization in the United States is fund accounting entity , it can rely on a self- balancing accounts to record cash and other financial resources and related liabilities and residual interests or balances and本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。