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Lectures on Numerical Methods in Bifurcation Problems
Methods for Finding Zeros in Polynomials
Lectures on Stochastic Flows and Applications
Educational Psychology by Edward L. Thorndike
The Last Days of Tolstoy by V. G. Chertkov
Globalization and Responsibility
Lectures on Siegel Modular Forms and Representation by Quadratic Forms
Lectures on Topics In One-Parameter Bifurcation Problems
History of the Incas by Pedro Sarmiento de Gamboa
Linear Algebra: Theorems and Applications
Lectures on Stochastic Differential Equations and Malliavin Calculus
A Short Biographical Dictionary of English Literature
Lectures on Sieve Methods and Prime Number Theory
Dollars and Sense by William Crosbie Hunter
The Theory of the Theatre by Clayton Hamilton
The Mathematics of Investment
Occupiers of Wall Street: Losers or Game Changers
The Solution of the Pyramid Problem
Lectures on Moduli of Curves
Walden by Henry David Thoreau
Methods for Finding Zeros in Polynomials
Lectures on Stochastic Flows and Applications
Educational Psychology by Edward L. Thorndike
The Last Days of Tolstoy by V. G. Chertkov
Globalization and Responsibility
Lectures on Siegel Modular Forms and Representation by Quadratic Forms
Lectures on Topics In One-Parameter Bifurcation Problems
History of the Incas by Pedro Sarmiento de Gamboa
Linear Algebra: Theorems and Applications
Lectures on Stochastic Differential Equations and Malliavin Calculus
A Short Biographical Dictionary of English Literature
Lectures on Sieve Methods and Prime Number Theory
Dollars and Sense by William Crosbie Hunter
The Theory of the Theatre by Clayton Hamilton
The Mathematics of Investment
Occupiers of Wall Street: Losers or Game Changers
The Solution of the Pyramid Problem
Lectures on Moduli of Curves
Walden by Henry David Thoreau
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施工企业新旧制度转轨操作
Posted on 2010-04-28
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一、转换的要求:(制度P264)⒈执行方案一;⒉转换时必须编制会计凭证。二、科目转换的对照关系账结法账结法是结束旧账时,在同一账套中按照新制度要求调整增建账户并实现新旧制度转换的一种方法。具体步骤第一步,将2003年底的科目余额表按下列要求过渡到2004年年初数。⒈新旧制度核算内容完全相同的科目直接将2003年底的余额过渡到2004年;⒉按新制度要求对有关科目进行重新分组后将2003年底余额过渡到2004年。第二步,按批准后清产核资的结果在2004年明细账中作凭证调整相关账户,进行追溯调整。方法的选择对于会计档案管理严格的成建制的子公司、分公司可选择任一种方法进行调账,但一次性的工程项目部只能用账结法调账。以上两种方法的主要区别
由旧账转为新账时所作的分录是否要入账。表结法不入账,只是作为调整分录,登记在科目余额表的工作底稿中,作为编制新科目余额表的依据;账结法是将这些分录登记入账,形成04年初余额。从会计档案保管来说,账结法资料更全面、完整,所以一次性工程项目部用账结法更合适。但无论是那种方法,均涉及新旧会计科目设置的变化。正如第一个大问题中所介绍的内容,科目设置的变化主要有二种情况,一是重分类,二是追溯调整。二、新旧制度转轨实务操作新旧制度转轨实质上是由于会计科目设置变更所带来的影响。对于新施工企业会计科目设置与原有制度比较有三种情况:(以表结法为例说明)
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