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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2013-09-06编辑:yangcheng点击率:4660
论文字数:978论文编号:org201309061150061697语种:英语 English地区:中国价格:免费论文
摘要:一些事业单位面临着大量因未决诉讼、未决仲裁和担保而形成的或有负债,但在事业单位会计中却没有相关的规定,使制度与现实脱节。因此在事业单位会计负债方面的改革中应该加入相关规定。
资产的划分。美国的非营利组织会计将资产分为非限定性资产、临时限制性资产和永久限制性资产。我国民间非营利组织会计制度中也明确提出了以捐赠业务为主的非营利组织的净资产,应按捐赠人限制存在与否分为不受限制净资产、暂时受限净资产和永久受限净资产。
(1 ) the division of assets . U.S. non-profit organization Accounting of assets into non- qualified assets , temporarily restricted assets and permanently restricted assets. Accounting system of non-profit organizations also clearly put forward a business based nonprofit organization donated the net assets of the donor restrictions shall be divided into existence unrestricted net assets , temporarily restricted , and permanently restricted net assets net assets. Unrestricted net assets are temporarily restricted net assets and permanently restricted net assets other than net assets. Including the amount invested unrestricted income funds and calendar year after deducting the cost of unrestricted balances transferred amount. Unrestricted income refers to income other than restricted donations outside of the revenues. Temporarily restricted net assets refer to the use of funds donated by the party temporarily restricted net assets. Donor temporary restrictions include: time limit. Which called for a later time or after a certain date in order to use donated assets ; purpose limitation. Which requires the assets will be donated for a specific purpose , such as donations of relief supplies in the disaster not occurred before , on the formation of a temporarily restricted net assets ; time limits and purpose of limiting both, for example , donated 's request will be donated to invest assets in order to provide an income for a particular period , and those revenues to be used for a specific purpose . Permanently restricted net assets refer to the use of funds donated by the party permanently restricted net assets. Include: permanent restrictions by holding assets such as land and works of art, to accept donations to specific purposes , preservation and may not be sold as a condition ; permanently restricted by assets held , the condition is to donate them to invest in order to provide permanent income. The latter produces permanent endowment fund from a gift . Because net assets = assets - liabilities, assets should also exist unrestricted assets , temporarily restricted assets and permanently restricted assets. Therefore, the assets of non-profit organizations should also be divided into unrestricted assets , temporarily restricted assets and permanently restricted assets and limited assets on the balance sheet should be presented separately , or statements indicated .
原材料的核算。我国非营利组织对于公共产品及服务的投入,在财政支出中只是以“以拨作支”反映,这样就使得资产一旦支出后就不再对其进行有效地追踪和监管。而美国非营利组织对资本资产有专门的核算,以资产的具体实物形式设置账户。
( 2 ) the raw materials accounting. NPOs in China for public goods and services, investment, financial expenditure only to the " set aside for expenses " reflects , so that makes Once assets expenses will no longer be effective in tracking and monitoring . The U.S. non-profit organization dedicated to capital asset accounting, asset account of the specific kind settings . So China should learn from the U.S. nonprofit organization practice to account for capital assets , but also to invest in public goods and services, taking into account not only the inputs, outputs do not speak , regardless of the cost , excluding benefits. Thus eliminating the formation of extravagance and corruption phenomenon.
存货的核算。在我国非营利组织预算会计模式下对于单位所购置的办公用品只做借“事业支出”贷“银行存款”,然后盘盈时冲减“事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。