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( 3 ) inventory accounting. Non-profit organizations in our budget accounting mode for units purchased office supplies only by "cause expenditures " credit " bank" , and then offset against overage "business expenses ", so the treatment may cause the actual book assets not real, and thus can not effectively manage the asset . Therefore, enterprises should learn from nonprofits inventory management, inventory daily accounting, purchasing to do by the " raw material" credit " bank" , requisitioned by doing "business expenses " loan " raw material" , and then the end of the month raw materials account for adjustment , so as to properly reflect the actual situation of inventories .

( 4 ) construction in progress accounting. For construction , non-profit organizations are often not acknowledged accounting , except when the payment for work done by the " Other receivables - unit" credit " bank " in the project payment is settled by doing "business expenses " loan " other receivables - units . " This accounting treatment is in fact inflated assets , while the hidden liabilities not reflected . Should be established in the contract when they do borrow " under construction" loan " Short-term borrowings " in the payment for work to do when you use the " short-term loans ," credit " bank" , carried out after the completion of the construction in progress balance adjustment , this can truly reflected in the construction projects in the assets and liabilities of the situation .

( 5 ) Accounting for intangible assets . In the " non-profit organizations accounting system " and proposed " intangible subjects should be based on ' intangible ' ending balance subjects fill ," but has provision for impairment of intangible assets has not been doing this how to fill instructions. So for the provision for impairment of intangible assets has been an organization can not just based on the ending balance for loss , impairment of intangible assets should be net credit balance fill.

Should be recognized liabilities. Any organization to follow when conducting accounting principle of prudence, should not overestimate assets or income, undervalued liabilities or expenses, so the organization may exist or liabilities shall be promptly recognized. And with the "State Compensation Law", non-profit organizations will be faced with many potential debt problems, it is even more the need for a contingent liability for confirmation. A contingent liability is a past transaction or event of a situation, and the results have to go through more uncertain future events to be confirmed by the occurrence or non-occurrence. Contingencies should be according to "Enterprise Accounting Standards - Contingencies" the principles laid down for processing. If there are issues associated with the obligation or meets the following conditions should be recognized as a liability, and a separate item in the balance sheet are reflected: (a) the obligation is a present obligation of non-profit organizations; (2) the obligation performance is likely to lead embodying economic benefits or service potential of an outflow nonprofit organizations; (3) the amount of the obligation can be measured. <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。