accounting item

The current financial and accounting system of the colleges and universities are in discord with the socialism market economic and public finance pattern in the on account reference, calculating repair and maintenance fund and immaterial assets, accounting system and accounting item setting.

现行的高等学校财务会计制度在记账基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方。

The system adopted method of monomial charging and adapt to invite public bidding and tender for engineering and final accounting of item.

该系统采用单项取费的预算方法，便于工程招投标和项目决算。

Research on the simple accounting entry transforming the cash flow statement the item equation in the two items group and its validation

简单会计分录转换成现金流量表两个项目群内项目的等式研究与验证

Realistically, a budget accounting item for contingency allowance should be established whenever a contingency amount was included in the final cost estimate.

在实际操作当中，无论详细的成本估算中是否包括了意外事件，项目预算都应列支一笔应急储备金。

As a special uncertain item, probability events are the important substances of uncertain items in accounting.

或有事项作为特殊的不确定性事项，是不确定性会计的重要内容。