【正文】 rises external statements consistency art perspective accounting of real estate enterprises accounting of post and telemonication enterprises forecast value going concern cost statement finanicial accounting principles financial accounting governmentai and nonprofit organizationaccounting materiality special purpose financial statements assets funds financial report elements of financial statements financial statements constantdollar assumption accounting of insurance panies 政府及非盈利組織會計 政府及非盈利組織會計 會計術(shù)語名稱英文名稱 public financebudgetary revolving fund public financedebts budget surplus governmental and nonprofit oragnization accounting in China appropriation in advance saaets of hospitals expenditures of hospitals hbdget management nethod of hospital revenues of hospitals surplus of hospitals funds of hospitals accounting regulations ror hospitals chart of accounts for hospitals analysis of accounting statements of hospitals accounting statements of hospitals hospital accounting liabilities of hospitals financial regulations for hospitals general budget expenditure assets of governmental units expenditures of governmental units prepayments of governmental units deposite payable of governmental units budget management method of governmental units revenues of governbmental units yearend checking and closing of governmental units net assets of governmental units fund expenditures of governmental units surplus of governmental units accounting regulations of governmental units analysis of accounting accounting of governmental units fixed funds of governmental units liabilities of governmental units financial rules of governmental units appropriated funds of governmental units assets for nonprofit organizations special funds nonprofit organizations expenditure of nonprofit organization budget management methods for nonprofit organyzation’s agent funds and tax paybale nonprofit organization revenue for nonprofit organization current assets for nonprofit organizations net assets for nonprofit organizations loans nonprofit organization surplus of nonprofit gorganizaiton general funds nonprofit organizations accounting standards for nonprofit rganizations accounting for nonprofit organizations fixed assets for nonprofit organizations fixed funds nonprofit organizations liabilities for nonprofit organizations outside investments for nonprofit organizations liquidation of nonprofit organization miscellaneous gains scientific research instifutes’assets scientific research institutes’expenditures scientific research institutes’budgeting scientific research institutes’revenues scientific research institutes’surplus scientific research institutesanalysis of accounting statements sicentific research institute accounting scientific research institutescost maragement orerating expense operating revenue surplus of fund budget state budget final accounts of state revenue and expenditure colleges and universities assets colleges and universities expenditures budget management method of colleges and universities colleges and universities revenues colleges and universities net assets colleges and universities surplus accounting regulations for institutions of higher learning colleges and universities analysis of accounting statements colleges and universities accounting colleges and universities liabilities financial regulations for colleges and universities budgetary accounting regulations for public finance public finance budgetary accountingyearend checking public finance budgetary accountingyearend sosing public finance budgetary accounting public financeassets expenditure on revolvring fund ine from revolving fund public financerevolving fund public finance expenditure public financecash in bank expenditure on special purpose fund proceeds from special purpose fund surplus of special purpose funds expenditure on allocated and transeferred fund public financerevemue public financenet assets public financeliabilities grant from the state restricted appropriation Fdfd ffdfdDfrgfhg 36 / 36