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qian tan yi yuan xin hui ji zhi du zhong dai chong ji jin ke mu de ying yong
Author(s): 
Pages: 24-25
Year: Issue:  15
Journal: Accountant

Keyword:  待冲基金新制度财政项目补助支出科教项目支出折旧;
Abstract: 文章阐述了新制度中“待冲基金”科目设置的直接原因,举例说明了新医院制度要求对不同来源资产计提折旧和摊销的处理不应完全相同.新制度在借鉴企业会计固定资产管理的基础上又有创新,新设置了待冲基金科目,及时地解决了医院对财政性购入固定资产计提折旧的难题.
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