行政事业单位成本核算基本指引（征求意见稿）(30)
<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; LINE-HEIGHT: 150%; TEXT-INDENT: 31.4pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: both; mso-pagination: none; mso-layout-grid-align: auto; mso-char-indent-count: 1.96" class=MsoNormal><FONT face=Tahoma><B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312">（三）关于</SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312">行政事业单位成本的定义<o:p></o:p></SPAN></SPAN></B></FONT>
<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: both; mso-pagination: none; mso-layout-grid-align: auto; mso-char-indent-count: 2.0" class=MsoNormal><FONT face=Tahoma><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312">《基本指引》定义的成本为“</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">单位特定的成本核算对象所发生的各项资源耗费</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312">”</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">，这既是强调与行政事业单位传统上“支出”概念的区别，也与《医院财务制度》中“成本核算是指医院将其业务活动中所发生的各种耗费按照核算对象进行归集和分配”，《高等学校财务制度》中“费用是高等学校为完成教学、科研、管理等活动而发生的当期资产耗费和损失”，《科学事业单位财务制度》中“成本费用是指科学事业单位为完成专业业务活动及其他活动而发生的资产耗费和损失”的规定保持协调。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: both; mso-pagination: none; mso-layout-grid-align: auto; mso-char-indent-count: 2.0" class=MsoNormal><B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312"><FONT face=Tahoma>（四）关于成本信息需求和成本核算对象<o:p></o:p></SPAN></FONT></SPAN></B>
总共36页
[1] [2] [3] [4] [5] [6] [7] [8] [9] [10] [11] [12] [13] [14] [15] [16] [17] [18] [19] [20] [21] [22] [23] [24] [25] [26] [27] [28] [29] 30
[31] [32] [33] [34] [35] [36] 上一页 下一页