| 高校资产负债表日后银行借款支出事项调整的会计核算 |
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| 引用本文： | 耿成兴.高校资产负债表日后银行借款支出事项调整的会计核算[J].曲靖师范学院学报,2005,24(3):111-112. |
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| 作者姓名： | 耿成兴 |
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| 作者单位： | 曲靖师范学院,财务处,云南,曲靖,655011 |
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| 摘 要： | 国家对高校银行贷款的会计核算没有统一的办法，致使各高校对银行贷款的核算做法不一，容易产生资产负债表日后事项的调整．高校银行借款支出事项的会计调整，需要比照企业办法，结合事业单位特点，初步明确高校资产负债表日后对银行借款支出事项调整的会计核算方法．
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| 关 键 词： | 高校财务 支出调整 会计核算 |
| 文章编号： | 1009-8879(2005)03-0111-02 |
| 修稿时间： | 2005年4月16日 |
The Count on the Bank Loan Adjustment after the Balance Sheet Date at Universities |
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| Geng Chengxing.The Count on the Bank Loan Adjustment after the Balance Sheet Date at Universities[J].Journal of Qujing Normal College,2005,24(3):111-112. |
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| Authors: | Geng Chengxing |
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| Abstract: | The states haven't set down the unified method of bank loan accounting at university ,which lead to different universities use different bank loan accounting in the balance sheet. As a result,the balance sheet should be adjusted afterwards. The paper discusses the adjstment of bank loan and compares it with the method used in enterprises. Considering the features of the administration at university, the paper provides some methods to the count on the bank loan adjustment after the balance sheet date. |
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| Keywords: | financial affairs at university the adjustment of payout accounting |
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