事业单位会计准则
《事业单位会计准则》
中华人民共和国财政部令
第 72 号
《事业单位会计准则》已经2012年12月5日财政部部务会议修订通过，现将修订后的《事业单位会计准则》公布，自2013年1月1日起施行。
财政部
2012年12月6日
事业单位会计准则
第一章 总 则
第一条 为了规范事业单位的会计核算，保证会计信息质量，促进公益事业健康发展，根据《中华人民共和国会计法》等有关法律、行政法规，制定本准则。
第二条 本准则适用于各级各类事业单位。
第三条 事业单位会计
制度
关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载
、行业事业单位会计制度(以下统称会计制度)等，由财政部根据本准则制定。
(一)会计目标
第四条 事业单位会计核算的目标是向会计信息使用者提供与事业单位财务状况、事业成果、预Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
算执行等有关的会计信息，反映事业单位受托责任的履行情况，有助于会计信息使用者进行社会管理、作出经济决策。
事业单位会计信息使用者包括政府及其有关部门、举办(上级)单位、债权人、事业单位自身和其他利益相关者。
(二)会计前提
1、会计主体
第五条 事业单位应当对其自身发生的经济业务或者事项进行会计核算。
2、持续运行
第六条 事业单位会计核算应当以事业单位各项业务活动持续正常地进行为前提。
3、会计分期
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
第七条 事业单位应当划分会计期间，分期结算账目和编制财务会计报告(又称财务报告，下同)。
会计期间至少分为年度和月度。会计年度、月度等会计期间的起讫日期采用公历日期。
4、货币计量
第八条 事业单位会计核算应当以人民币作为记账本位币。发生外币业务时，应当将有关外币金额折算为人民币金额计量。
(三)会计基础
第九条 事业单位会计核算一般采用收付实现制;部分经济业务或者事项采用权责发生制核算的，由财政部在会计制度中具体规定。
行业事业单位的会计核算采用权责发生制的，由财政部在相关会计制度中规定。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
(四)会计要素
第十条 事业单位会计要素包括资产、负债、净资产、收入、支出或者费用。
(五)记账方法
第十一条 事业单位应当采用借贷记账法记账。
(六)会计原则
第二章 会计信息质量要求
1、真实性(可靠性、客观性)
第十二条 事业单位应当以实际发生的经济业务或者事项为依据进行会计核算，如实反映各项会计要素的情况和结果，保证会计信息真实可靠。
2、全面性
第十三条 事业单位应当将发生的各项经济业务或者事项统一纳入会计核算，确保会计信息能够Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
全面反映事业单位的财务状况、事业成果、预算执行等情况。
3及时性
第十四条 事业单位对于已经发生的经济业务或者事项，应当及时进行会计核算，不得提前或者延后
4、可比性
第十五条 事业单位提供的会计信息应当具有可比性。
同一事业单位不同时期发生的相同或者相似的经济业务或者事项，应当采用一致的会计政策，不得随意变更。确需变更的，应当将变更的内容、理由和对单位财务状况及事业成果的影响在附注中予以说明。
同类事业单位中不同单位发生的相同或者相似Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
的经济业务或者事项，应当采用统一的会计政策，确保同类单位会计信息口径一致，相互可比。
5、相关性(有用性)
第十六条 事业单位提供的会计信息应当与事业单位受托责任履行情况的反映、会计信息使用者的管理、决策需要相关，有助于会计信息使用者对事业单位过去、现在或者未来的情况作出评价或者预测。
6、明晰性
第十七条 事业单位提供的会计信息应当清晰明了，便于会计信息使用者理解和使用。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
(七)资产
1、资产的概念和构成
货币资金
流动资产 短期投资
应收及预付款项
存货
资产 长期投资
非流动资产 在建工程
固定资产
无形资产
第三章 资 产
第十八条 资产是指事业单位占有或者使用的能以货币计量的经济资源，包括各种财产、债权和其他权利。
第十九条 事业单位的资产按照流动性，分为Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
流动资产和非流动资产。
流动资产是指预计在1年内(含1年)变现或者耗用的资产。
非流动资产是指流动资产以外的资产。
第二十条 事业单位的流动资产包括货币资金、短期投资、应收及预付款项、存货等。
货币资金包括库存现金、银行存款、零余额账户用款额度等。
短期投资是指事业单位依法取得的，持有时间不超过1年(含1年)的投资。
应收及预付款项是指事业单位在开展业务活动中形成的各项债权，包括财政应返还额度、应收票据、应收账款、其他应收款等应收款项和预付账款。
存货是指事业单位在开展业务活动及其他活动中为耗用而储存的资产，包括
材料
关于××同志的政审材料调查表环保先进个人材料国家普通话测试材料农民专业合作社注销四查四问剖析材料
、燃料、包装物Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
和低值易耗品等。
第二十一条 事业单位的非流动资产包括长期投资、在建工程、固定资产、无形资产等。
长期投资是指事业单位依法取得的，持有时间超过1年(不含1年)的各种股权和债权性质的投资。
在建工程是指事业单位已经发生必要支出，但尚未完工交付使用的各种建筑(包括新建、改建、扩建、修缮等)和设备安装工程。
固定资产是指事业单位持有的使用期限超过1年(不含1年)，单位价值在规定
标准
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以上，并在使用过程中基本保持原有物质形态的资产，包括房屋及构筑物、专用设备、通用设备等。单位价值虽未达到规定标准，但是耐用时间超过1年(不含1年)的大批同类物资，应当作为固定资产核算。 Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
无形资产是指事业单位持有的没有实物形态的可辨认非货币性资产，包括专利权、商标权、著作权、土地使用权、非专利技术等。
2、资产计量
第二十二条 事业单位的资产应当按照取得时的实际成本进行计量。除国家另有规定外，事业单位不得自行调整其账面价值。
应收及预付款项应当按照实际发生额计量。
以支付对价方式取得的资产，应当按照取得资产时支付的现金或者现金等价物的金额，或者按照取得资产时所付出的非货币性资产的评估价值等金额计量。
取得资产时没有支付对价的，其计量金额应当按照有关凭据注明的金额加上相关税费、运输费等确定;没有相关凭据的，其计量金额比照同类或类Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
似资产的市场价格加上相关税费、运输费等确定;没有相关凭据、同类或类似资产的市场价格也无法可靠取得的，所取得的资产应当按照名义金额(即人民币1元)入账。
第二十三条 事业单位对固定资产计提折旧、对无形资产进行摊销的，由财政部在相关财务会计制度中规定。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
(八)负债
1、负债的概念和构成
短期借款
流动负债 应付及预收款项
应付职工薪酬
负债 应缴款项
长期借款
非流动负债 长期应付款
第四章 负 债
第二十四条 负债是指事业单位所承担的能以货币计量，需要以资产或者劳务偿还的债务。
第二十五条 事业单位的负债按照流动性，分为流动负债和非流动负债。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
流动负债是指预计在1年内(含1年)偿还的负债。
非流动负债是指流动负债以外的负债。
第二十六条 事业单位的流动负债包括短期借款、应付及预收款项、应付职工薪酬、应缴款项等。
短期借款是指事业单位借入的期限在1年内(含1年)的各种借款。
应付及预收款项是指事业单位在开展业务活动中发生的各项债务，包括应付票据、应付账款、其他应付款等应付款项和预收账款。
应付职工薪酬是指事业单位应付未付的职工工资、津贴补贴等。
应缴款项是指事业单位应缴未缴的各种款项，包括应当上缴国库或者财政专户的款项、应缴税费，以及其他按照国家有关规定应当上缴的款项。 Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
第二十七条 事业单位的非流动负债包括长期借款、长期应付款等。
长期借款是指事业单位借入的期限超过1年(不含1年)的各种借款。
长期应付款是指事业单位发生的偿还期限超过1年(不含1年)的应付款项，主要指事业单位融资租入固定资产发生的应付租赁款。
2、负债计量
第二十八条 事业单位的负债应当按照
合同
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金额或实际发生额进行计量。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
(九)净资产
事业基金
基金 非流动资产基金
净资产 专用基金
财政补助结转结余
结转结余 非财政补助结转结余
第五章 净资产
第二十九条 净资产是指事业单位资产扣除负债后的余额。
第三十条 事业单位的净资产包括事业基金、非流动资产基金、专用基金、财政补助结转结余、非财政补助结转结余等。
事业基金是指事业单位拥有的非限定用途的净资产，其来源主要为非财政补助结余扣除结余分配后滚存的金额。
非流动资产基金是指事业单位非流动资产占用Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
的金额。
专用基金是指事业单位按规定提取或者设置的具有专门用途的净资产。
财政补助结转结余是指事业单位各项财政补助收入与其相关支出相抵后剩余滚存的、须按规定管理和使用的结转和结余资金。
非财政补助结转结余是指事业单位除财政补助收支以外的各项收入与各项支出相抵后的余额。其中，非财政补助结转是指事业单位除财政补助收支以外的各专项资金收入与其相关支出相抵后剩余滚存的、须按规定用途使用的结转资金;非财政补助结余是指事业单位除财政补助收支以外的各非专项资金收入与各非专项资金支出相抵后的余额。
第三十一条 事业基金、非流动资产基金、专Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
用基金、财政补助结转结余、非财政补助结转结余等净资产项目应当分项列入资产负债表。
(十)收入
1、收入概念和构成
财政补助收入
事业收入
收入 上级补助收入
附属单位上缴收入
经营收入
其他收入
第六章 收 入
第三十二条 收入是指事业单位开展业务及其他活动依法取得的非偿还性资金。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
第三十三条 事业单位的收入包括财政补助收入、事业收入、上级补助收入、附属单位上缴收入、经营收入和其他收入等。
财政补助收入是指事业单位从同级财政部门取得的各类财政拨款，包括基本支出补助和项目支出补助。
事业收入是指事业单位开展专业业务活动及其辅助活动取得的收入。其中:按照国家有关规定应当上缴国库或者财政专户的资金，不计入事业收入;从财政专户核拨给事业单位的资金和经核准不上缴国库或者财政专户的资金，计入事业收入。
上级补助收入是指事业单位从主管部门和上级单位取得的非财政补助收入。
附属单位上缴收入是指事业单位附属独立核算单位按照有关规定上缴的收入。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
经营收入是指事业单位在专业业务活动及其辅助活动之外开展非独立核算经营活动取得的收入。
其他收入是指财政补助收入、事业收入、上级补助收入、附属单位上缴收入和经营收入以外的各项收入，包括投资收益、利息收入、捐赠收入等。
2、收入计量
第三十四条 事业单位的收入一般应当在收到款项时予以确认，并按照实际收到的金额进行计量。
采用权责发生制确认的收入，应当在提供服务或者发出存货，同时收讫价款或者取得索取价款的凭据时予以确认，并按照实际收到的金额或者有关凭据注明的金额进行计量。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
(十一)支出或者费用
1、支出或者费用概念和构成
事业支出
对附属单位补助支出
支出或者费用 上缴上级支出
经营支出
其他支出
第七章 支出或者费用
第三十五条 支出或者费用是指事业单位开展业务及其他活动发生的资金耗费和损失。
第三十六条 事业单位的支出或者费用包括事业支出、对附属单位补助支出、上缴上级支出、经营支出和其他支出等。
事业支出是指事业单位开展专业业务活动及其辅助活动发生的基本支出和项目支出。 Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
对附属单位补助支出是指事业单位用财政补助收入之外的收入对附属单位补助发生的支出。
上缴上级支出是指事业单位按照财政部门和主管部门的规定上缴上级单位的支出。
经营支出是指事业单位在专业业务活动及其辅助活动之外开展非独立核算经营活动发生的支出。
其他支出是指事业支出、对附属单位补助支出、上缴上级支出和经营支出以外的各项支出，包括利息支出、捐赠支出等。
2、支出或费用计量
第三十七条 事业单位开展非独立核算经营活动的，应当正确归集开展经营活动发生的各项费用数;无法直接归集的，应当按照规定的标准或比例合理分摊。
事业单位的经营支出与经营收入应当配比。 Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
第三十八条 事业单位的支出一般应当在实际支付时予以确认，并按照实际支付金额进行计量。
采用权责发生制确认的支出或者费用，应当在其发生时予以确认，并按照实际发生额进行计量。
(十二)财务会计报告
第八章 财务会计报告
第三十九条 财务会计报告是反映事业单位某一特定日期的财务状况和某一会计期间的事业成果、预算执行等会计信息的文件。
第四十条 事业单位的财务会计报告包括财务报表和其他应当在财务会计报告中披露的相关信息和资料。
第四十一条 财务报表是对事业单位财务状况、事业成果、预算执行情况等的结构性表述。财务报表由会计报表及其附注构成。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
会计报表至少应当包括下列组成部分:
(一)资产负债表;
(二)收入支出表或者收入费用表;
(三)财政补助收入支出表。
第四十二条 资产负债表是指反映事业单位在某一特定日期的财务状况的报表。
资产负债表应当按照资产、负债和净资产分类列示。资产和负债应当分别流动资产和非流动资产、流动负债和非流动负债列示。
第四十三条 收入支出表或者收入费用表是指反映事业单位在某一会计期间的事业成果及其分配情况的报表。
收入支出表或者收入费用表应当按照收入、支出或者费用的构成和非财政补助结余分配情况分项列示。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
第四十四条 财政补助收入支出表是指反映事业单位在某一会计期间财政补助收入、支出、结转及结余情况的报表。
第四十五条 附注是指对在会计报表中列示项目的文字描述或明细资料，以及对未能在会计报表中列示项目的说明等。
附注至少应当包括下列内容:
(一)遵循事业单位会计准则、事业单位会计制度(行业事业单位会计制度)的声明;
(二)会计报表中列示的重要项目的进一步说明，包括其主要构成、增减变动情况等;
(三)有助于理解和分析会计报表需要说明的其他事项。
第四十六条 事业单位财务报表应当根据登记Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
完整、核对无误的账簿记录和其他有关资料编制，做到数字真实、计算准确、内容完整、报送及时。
(十三)附则
第九章 附 则
第四十七条 纳入企业财务管理体系的事业单位执行企业会计准则或小企业会计准则。
第四十八条 参照公务员法管理的事业单位对本准则的适用，由财政部另行规定。
第四十九条 本准则自2013年1月1日起施行。1997年5月28日财政部印发的《事业单位会计准则(试行)》(财预字〔1997〕286号)同时废止。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
第二讲 《事业单位会计制度》
第一节 概述
为了进一步规范事业单位的会计核算，提高会计信息质量，根据《中华人民共和国会计法》、《事业单位会计准则》和《事业单位财务规则》，财政部对《事业单位会计制度》(财预字,1997,288 号)进行了修订。
修订后的《事业单位会计制度》于2012年12月19日发布，自2013年1月1日起施行。
一、修订《事业单位会计制度》的背景及必要性
原《会计制度》发布于1997年，自1998年1月1日起施行，对规范事业单位会计核算、服务财政预算管理发挥了积极的作用。近年来，随着我国Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
公共财政体制改革的不断深化、事业单位体制改革的逐步推进，对事业单位的预算管理和财务管理都提出了新的、更高的要求，原《会计制度》已经难以满足各方面需要。其修订必要性主要包括如下几个方面:
1、适应财政管理改革的需要。2000年以来，围绕公共财政体制建设，部门预算、国库集中收付、政府收支分类、国有资产管理等各项财政改革不断深入推进，很多改革涉及到会计科目及核算方法的调整，为了实现会计标准与相关财政改革的有机衔接，确保相关财政改革政策的贯彻落实，需要修订《会计制度》。
2、配合《事业单位财务规则》(财政部令第68号，以下简称《财务规则》)实施的需要。2012年2月，财政部发布了新修订的《财务规则》，并Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
自2012年4月1日起施行。《财务规则》在强化事业单位预算管理以及进一步规范事业单位收入、支出、结转结余、资产、负债管理等方面提出了若干新的要求，迫切需要修订《会计制度》，通过加强日常会计核算与管理落实新的财务管理要求。
3、进一步规范事业单位会计行为、提高事业单位会计信息质量的需要。随着近年来事业单位内外环境的变化，原《会计制度》在诸多方面逐步暴露出不适应和不协调，如基建“游离”大账、不计提固定资产折旧、资产计量口径模糊、财政投入资金核算不清晰、会计报表结构不合理等，都影响了事业单位会计信息的全面性、准确性和有用性，亟需进行修订。此外，在近两年国务院打击“假发票”、治理“小金库”等专项治理活动中，均对修订《会计制度》，进一步规范事业单位的会计行为，确保会计Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
信息的真实性、完整性提出了明确要求。
修订《会计制度》的过程可以用充分准备、深入调研、广纳意见、注重测试等特点来概括。早在2007年，财政部即启动了《会计制度》修订研究工作，在适当借鉴国际经验并充分考虑我国事业单位实际情况的基础上，起草了《会计制度》修订初稿，并不断修改完善。2012年初，配合《财务规则》的修订发布，对原来形成的《会计制度》修订初稿进行了修改，再经过2012年一年来的广泛调研、反复论证、公开征求社会各方面意见、多次征求财政部部内相关司局意见、选择部分具有代表性的事业单位开展实务模拟测试以及多轮修改完善，最终于2012年12月19日正式修订印发。
二、修订《会计制度》的基本原则。 Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
在修订《会计制度》的过程中，主要遵循了以下原则:
1、遵循《事业单位会计准则》(以下简称《会计准则》)的原则。
修订《会计制度》与修订《会计准则》保持同步。修订后的《会计准则》于2012年12月6日以财政部第72号令正式发布，规定了事业单位会计目标，会计基本假设，会计核算基础，会计信息质量要求，会计要素的定义、项目构成及分类、一般确认计量原则，财务会计报告等基本事项，是制定所有事业单位会计制度包括《事业单位会计制度》和各行业事业单位会计制度的基础和依据，在整个事业单位会计体系中起统驭地位。修订《会计制度》遵循了《会计准则》的规定。
2、与《财务规则》相协调的原则。 Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
《财务规则》在维持现行事业单位财务管理体制和财务制度框架体系基本不变的前提下，重点针对部门预算、国库集中收付、政府采购、非税收入管理等各项财政改革对相应的内容作了修订。修订《会计制度》的基本思路和定位与修订《财务规则》相一致，即在维持现行事业单位核算基础和基本会计模式不变的前提下，重点适应财政改革、着力解决会计实务核算中的突出问题进行修订。修订后的《会计制度》在适用范围、会计核算基础定位、收入支出科目分类、资产负债确认计量等方面与《财务规则》保持了基本一致。
3、服务财政科学化精细化管理的原则。
事业单位会计制度是财政科学化精细化管理的基础性制度之一。更好地服务财政科学化精细化管理是本次修订《会计制度》所遵循的重要原则之一。Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
修订后的《会计制度》要求事业单位区分财政补助和非财政补助，分别核算和反映其收入、支出、结转和结余，进一步规范了非财政补助结余分配，要求各项收支按照政府收支分类科目进行明细核算，在财务报表组成中专门增加了“财政补助收入支出表”，由此所提供的会计信息更为精细、科学，将为财政预算管理、单位财务管理发挥更好的基础性作用。
4、提高事业单位会计信息质量的原则。
本次修订《会计制度》，着力解决事业单位会计实务核算中的突出问题，针对不计提折旧、基建游离大账、捐赠划拨资产不入账、财政投入资金核算不清晰、一些重要业务核算无规范、会计科目体系滞后、会计报表结构不合理等问题，都在《会计制度》中引入了相关改革举措和改进办法，从而将大Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
大促进事业单位会计核算水平和会计信息质量的提升。
三、修订《会计制度》主要内容
新修订的《会计制度》篇幅长达近5万字，通过详细规定会计科目使用及财务报表编制，较为全面地规范了事业单位经济业务或者事项的确认、计量、记录和报告。新制度既继承了原制度的合理内容，又体现了若干重大突破和创新，与原制度相比较，主要有如下八大方面的变化:
1、配套新增了与国库集中支付、政府收支分类、部门预算、国有资产管理等财政改革相关的会计核算内容，实现了会计规范与其他财政法规政策的有机衔接，有利于促进各项财政改革政策的贯彻落实。
2、创新引入了固定资产折旧和无形资产摊销。新制度要求事业单位按照事业单位财务规则或制度Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
规定确定是否计提折旧，并规定了“虚提”折旧和摊销的创新性处理方法，即在计提折旧和摊销时冲减非流动资产基金，而非计入支出。这一处理兼顾了预算管理和财务管理双重需要，既不影响事业单位支出的预算口径，又有利于反映资产随着时间推移和使用程度发生的价值消耗情况，促进事业单位落实“实物管理与价值管理相结合”的资产管理理念和原则，为事业单位进行内部成本核算提供会计数据支持。
3、明确规定了基建数据并入会计“大账”。原制度下，事业单位的基本建设投资执行《国有建设单位会计制度》，与基本建设相关的资产、负债及收支都只在基建账套中反映，基建账数据长期“游离”会计“大账”。新制度要求事业单位对于基建投资，在按照基建会计核算规定单独建账、单独核算的同Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
时，将基建账相关数据定期并入单位会计“大账”。这一规定有助于提高事业单位会计信息的完整性，为事业单位全面加强资产负债管理、防范和降低财务风险发挥会计信息支撑作用。
4、着力加强了对财政投入资金的会计核算。新制度重新界定了财政补助收入的核算口径，要求在“事业支出”科目下单独对财政补助支出进行明细核算，增设了“财政补助结转”、“财政补助结余”两个净资产科目，对于财政补助收入、支出情况以及财政补助结转和结余的形成过程设计了清晰的账务处理流程，对于实施部门预决算管理、加强财政资金的科学化精细化管理将发挥更为重要的基础性作用。
5、进一步规范了非财政补助结转、结余及其分配的会计核算。新制度严格区分财政补助和非财政补助结转结余，通过设置“非财政补助结转”、“事业Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
结余”、“经营结余”等科目，进一步将非财政补助资金区分结转和结余分别核算，并对非财政补助结余的形成及其分配情况设计了科学的账务处理流程。这些规定符合“财政拨款结转结余不参与预算单位的结余分配、不转入事业基金”、“专项资金专款专用”等部门预算管理规定，有助于进一步规范事业单位的支出和分配行为，促进事业单位健康、可持续发展。
6、突出强化了资产的计价和入账管理。新制度针对事业单位实务中普遍存在的对于接受捐赠、无偿调入资产计量口径不统一、相关资产不入账等问题，进一步明确了该种情况下资产的计量原则，要求在没有相关凭据、同类或类似资产的市场价格也无法可靠取得的情况下，将所取得的资产按照名义金额入账，并要求在会计报表附注中披露以名义金Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
额计量的资产情况。这些规定有利于提高事业单位会计信息的可比性，有利于促进取得的资产及时入账，通过资产的账实核对手段加强国有资产管理，确保国有资产安全完整。
7、全面完善了会计科目体系和会计科目使用说明。新制度按照此次改革要求，对现行制度下的科目体系进行了全面梳理和改进，新增、取消了部分科目，对个别科目名称进行了修改，同时全面完善了各科目核算内容、明细科目设置、确认计量原则、所涉及经济业务或者事项的账务处理等内容，为事业单位会计实务操作供了更为科学、全面的依据。
8、系统改进了财务报表体系。新制度增加了“财政补助收入支出表”，改进了各报表的项目、结构和排列方式，例如，借鉴会计国际惯例和通行做法，规定对资产负债表项目按照流动资产/非流动资产、Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
流动负债/非流动负债分类列示，取消了资产负债表中原来的收入、支出项目;改进了收入支出表结构，既全面反映事业单位一定会计期间的收入、支出全貌，又分资金类别列示“财政补助结转结余”、“事业结转结余”和“经营结余”，同时可以反映事业单位年度非财补助结余的形成及分配情况。这些改进一方面使事业单位的财务报表体系与会计惯例更为协调，增强了科学性;另一方面，也兼顾了事业单位的实际情况，使事业单位的财务报表体系更为完整、更为有用，更好地满足财务管理、预算管理等多方面的信息需求。
综上所述，新制度的若干重大修订将促使事业单位的财务状况、事业成果、预算执行情况得到更为全面、真实、合理的反映，对于提高事业单位会计信息质量、加强财政对事业单位的科学化精细化Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
管理、提升事业单位的财务管理水平、促进事业单位健康可持续发展具有十分重要的意义。
四、《事业单位会计制度》适用范围
现行事业单位会计标准体系包括《会计准则》、《会计制度》和若干行业事业单位会计制度，《会计准则》在事业单位会计标准体系中起统驭作用，《会计制度》和行业事业单位会计制度的制定必须遵循《会计准则》的规定。一般来讲，如果事业单位所处的行业存在国家统一规定的行业事业单位会计制度，则该事业单位适用特定的行业事业单位会计制度(如公立医院适用《医院会计制度》);没有国家统一规定的特定行业事业单位会计制度的事业单位，都适用新《会计制度》。
关于新《会计制度》的适用范围，还有一个排除和一个另行规定需要注意:一是纳入企业财务管Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
理体系执行企业会计准则或小企业会计准则的事业单位不执行新《会计制度》;二参照公务员法管理的事业单位的会计制度适用问题，将由财政部另行规定。
此外，新《会计制度》发布后，随着各项行业事业单位财务制度的发布实施，将研究行业事业单位对《会计制度》的适用问题。基本原则是，如果行业事业单位可以适用或基本适用新《会计制度》，则不再修订相关的行业事业单位会计制度，原执行行业事业单位会计制度的事业单位将转为执行新《会计制度》。
第二节 资产
一、资产类
1001 库存现金 【注:将原制度“现金”改为为:“库存现金”】
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
一、本科目核算事业单位的库存现金。
二、事业单位应当严格按照国家有关现金管理的规定收支现金～并按照本制度规定核算现金的各项收支业务。
三、库存现金的主要账务处理如下:
,一,从银行等金融机构提取现金～按照实际提取的金额～借记本科目～贷记“银行存款”等科目【注:或贷记“零余额账户用款额度”】 ,将现金存入银行等金融机构～按照实际存入的金额～借记“银行存款”等科目～贷记本科目。
,二,因内部职工出差等原因借出的现金～按照实际借出的现金金额～借记“其他应收款”科目～贷记本科目,出差人员报销差旅费时～按照应报销的金额～借记有关科目～按照实际借出的现金金额～贷记“其他应收款”科目～按其差额～借记或贷记本Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
科目。
,三,因开展业务等其他事项收到现金～按照实际收到的金额～借记本科目～贷记有关科目,因购买服务或商品等其他事项支出现金～按照实际支出的金额～借记有关科目～贷记本科目。
四、事业单位应当设置“现金日记账”～由出纳人员根据收付款凭证～按照业务发生顺序逐笔登记。每日终了～应当计算当日的现金收入合计数、现金支出合计数和结余数～并将结余数与实际库存数核对～做到账款相符。
每日账款核对中发现现金溢余或短缺的～应当及时进行处理。
如发现现金溢余～属于应支付给有关人员或单位的部分～借记本科目～贷记“其他应付款”科目,属于无法查明原因的部分～借记本科目～贷记“其他收Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
入”科目。如发现现金短缺～属于应由责任人赔偿的部分～借记“其他应收款”科目～贷记本科目,属于无法查明原因的部分～报经批准后～借记“其他支出”科目～贷记本科目。
现金收入业务较多、单独设有收款部门的事业单位～收款部门的收款员应当将每天所收现金连同收款凭据等一并交财务部门核收记账,或者将每天所收现金直接送存开户银行后～将收款凭据及向银行送存现金的凭证等一并交财务部门核收记账。
五、事业单位有外币现金的～应当分别按照人民币、各种外币设臵“现金日记账”进行明细核算。有关外币现金业务的账务处理参见“银行存款”科目的相关规定。
六、本科目期末借方余额～反映事业单位实际持有的库存现金。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
1002 银行存款【注:实行国库集中收付制度改革后～一般事业单位已经取消原单位实存资金的银行账户～通过“财政直接支付”和“财政授权支付”两种方式办理资金支付业务～在这种情况下～事业单位没有“银行存款”核算业务～货币资金核算业务只有“库存现金”和“零余额账户用款额度”业务。但是～实行国库集中收付制度改革后～有些事业单位经批准开立银行存款结算账户～办理有关资金收支业务～或没有实行国库集中收付制度改革的事业单位～财政按原“划拨资金”方式拨付资金～在这两种情况下～事业单位有“银行存款”核算业务。】
一、本科目核算事业单位存入银行或其他金融机构的各种存款。
二、事业单位应当严格按照国家有关支付结算Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
办法的规定办理银行存款收支业务～并按照本制度规定核算银行存款的各项收支业务。
三、银行存款的主要账务处理如下:
,一,将款项存入银行或其他金融机构～借记本科目～贷记“库存现金”、“事业收入”、“经营收入”等有关科目。
(二)提取和支出存款时，借记有关科目，贷记本科目。
四、事业单位发生外币业务的～应当按照业务发生当日,或当期期初～下同,的即期汇率～将外币金额折算为人民币记账～并登记外币金额和汇率。 期末～各种外币账户的外币余额应当按照期末的即期汇率折算为人民币～作为外币账户期末人民币余额。调整后的各种外币账户人民币余额与原账面人民币余额的差额～作为汇兑损益计入相关支出。 Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
,一,以外币购买物资、劳务等～按照购入当日的即期汇率将支付的外币或应支付的外币折算为人民币金额～借记有关科目～贷记本科目、“应付账款”等科目的外币账户。
,二,以外币收取相关款项等～按照收取款项或收入确认当日的即期汇率将收取的外币或应收取的外币折算为人民币金额～借记本科目、“应收账款”等科目的外币账户～贷记有关科目。
,三,期末～根据各外币账户按期末汇率调整后的人民币余额与原账面人民币余额的差额～作为汇兑损益～借记或贷记本科目、“应收账款”、“应付账款”等科目～贷记或借记“事业支出”、“经营支出”等科目。
五、事业单位应当按开户银行或其他金融机构、存款种类及币种等～分别设臵“银行存款日记账”～Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
由出纳人员根据收付款凭证～按照业务的发生顺序逐笔登记～每日终了应结出余额。“银行存款日记账”应定期与“银行对账单”核对～至少每月核对一次。月度终了～事业单位银行存款账面余额与银行对账单余额之间如有差额～必须逐笔查明原因并进行处理～按月编制“银行存款余额调节表”调节相符。
六、本科目期末借方余额～反映事业单位实际存放在银行或其他金融机构的款项。
1011 零余额账户用款额度 【注:与原制度比较属于新增设科目～但是～自实行国库集中收付制度改革以来～事业单位已按财政部有关规定进行“零余额账户用款额度”核算业务～即非新业务】
一、本科目核算实行国库集中支付的事业单位根据财政部门批复的用款
计划
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收到和支用的零余额账户用款额度。
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
二、零余额账户用款额度的主要账务处理如下:【注:本款只明确了主要业务的账务处理～没有全部包括实际中的各级财政对各事业单位的各种资金的授权支付业务】
,一,在财政授权支付方式下～收到代理银行盖章的“授权支付到账通知书”时～根据通知书所列数额～借记本科目～贷记“财政补助收入”科目。【注:贷记“财政应返还额度——财政授权支付”、“其他应收款——财政代管往来款“其他应付款——财政暂存款”等科目】
,二,按规定支用额度时【注:属于转帐结算业务】～借记有关科目【注:动用财政当年的财政补助资金额度 和财政返还以前年度的额度支付的金额～借记“事业支出——财政补助支出——基本支出或项目支出——支出经济分类科目——辅助Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
科目,资金性质、项目名称、支出功能分类科目”,动用单位往来款支付金额～借记“其他应付款——××款”,动用财政暂存款“其他应付款——财政暂存款”】
,三,从零余额账户提取现金时～借记“库存现金”科目～贷记本科目。
,四,因购货退回等发生国库授权支付额度退回的～属于以前年度支付的款项～按照退回金额～借记本科目～贷记“财政补助结转”、“财政补助结余”【注:属于以前年度已列的支出收回～为以前年度会计事项调整】“存货”等有关科目,属于本年度支付的款项～按照退回金额～借记本科目～贷记“事业支出”、“存货”等有关科目。【注:所谓“借记本科目”～意味着退回金额已恢复增加“零余额账户用款额度”～实际中这需要原供货单位、事业单位、Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
同级财政部门、代理银行按规定办理相关退回金额恢复“授权额度”手续～具体操作请示财政部门办理】
,五,年度终了～依据代理银行提供的对账单作注销额度的相关账务处理～借记“财政应返还额度——财政授权支付”科目～贷记本科目。【注:若注销属于已经下达的单位往来款授权额度～则借记“其他应收款——财政代管往来款” 贷记本科目】“事业单位本年度财政授权支付预算指标数大于零余额账户用款额度下达数的～根据未下达的用款额度～借记“财政应返还额度——财政授权支付”科目～贷记“财政补助收入”科目。【注:划线部分表述的核算业务实际上不涉及“零余额账户用款额度”的核算～只是相关业务～与后面规定的“财政应返还额度”核算内容重复～对此分析见后面】 Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond 2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the project was to create the basis for plant growth, soil, it can be said is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
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第四部分
会计报表
格式
资产总计 负债和净资产总计
一、本期财政补助结转结余
二、本期事业结转结余
三、本期经营结余
四、弥补以前年度亏损后的经营结余
五、本年非财政补助结转结余
六、本年非财政补助结余
七、转入事业基金
第五部分 财务报表编制说明
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