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科学事业单位会计制培训指定教材:科学事业单位会计制度
中华人民共和国财政部
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《科学事业单位会计制培训指定教材:科学事业单位会计制度》适用于各级各类科学事业单位。科学事业单位对基本建设投资的会计核算在执行本制度的同时,还应当按照国家的有关基本建设会计核算的规定单独建账,单独核算。
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Published February 1, 2014
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中华人民共和国财政部
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