急需民办幼儿园全套账务处理及报表,哪位大神给发个,不胜感激!谢谢!

2025-03-07 00:14:55
推荐回答(1个)
回答(1):

私立幼儿园可以使用小企业会计准则,也可参照学校会计制度。 小企业会计准则网上很多,可以查看。 学校会计制度主要科目:
一、资产类 101 现金 102 银行存款 112 应收及暂付款 115 借出款 120 材料 140 固定资产
二、负债类 201 借入款项 212 应付及暂存款 222 应交税金
三、净资产类 310 固定基金 320 专用基金 351 经营结余 352 结余分配
四、收入类 431 教育事业收入 451 经营收入 471 其他收入
五、支出类 521 教育事业支出 (含工资、职工福利费、社保、公务费、业务费、设备购置费、修缮费和其他费用等) 551 经营支出 学校会计制度实行收付实现制,相对比较简单。 如何设置会计科目和账务处理,主要看税务是怎么要求的?如果是企业会计报表,使用小企业会计准则;如果是事业会计报表,使用学校会计制度。

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