| 高校教育成本核算的会计科目体系设置构想 |
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| 引用本文： | 王明吉,陈淑萍,任喜雨. 高校教育成本核算的会计科目体系设置构想[J]. 河北北方学院学报(自然科学版), 1999, 0(3) |
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| 作者姓名： | 王明吉 陈淑萍 任喜雨 |
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| 作者单位： | 张家口农业高等专科学校经管系，吉林农垦特产高等专科学校，张家口农业高等专科学校会计科 075131 |
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| 摘 要： | 本文论述了高校教育成本核算会计科目设置的必然性,设计了成本费用核算的有关科目,并指出了各有关科目之间的内在联系。
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| 关 键 词： | 教育成本 成本核算 科目体系 |
The Envisagement in Installing Accounting Items in Educational Cost Accounting of Colleges and Universities |
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| Wang Mingji et al. The Envisagement in Installing Accounting Items in Educational Cost Accounting of Colleges and Universities[J]. JournalofHebeiNorthUniversity(NaturalScienceEdition), 1999, 0(3) |
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| Authors: | Wang Mingji et al |
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| Affiliation: | Wang Mingji et al Department of Economic Management,ZJKAC,075131 |
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| Abstract: | In this paper, the certainty installing accounting items of educational cost ac-counting of colleges and universities was discussed, related accounting items of cost account-ing were designed, and internal relations among them were pointed out. |
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| Keywords: | Educational cost Cost accounting Accounting items |
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