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问题
权责发生制和收付实现制的内容和不同
释义
1.使用对象不同:企业采用权责发生制,行政单位普遍采用收付实现制;2.会计处理方法不同:权责发生制采取应收应付,收付实现制采取实收实付;3.确认收入不同。
法律依据:《中华人民共和国会计法》 第一条 为了规范会计行为,保证会计资料真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序,制定本法。
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controversy over right of invention
controversy over rights of producers of phonograms and video
controversy over road transportation
controversy over securities
controversy over shipping agency contract
controversy over shipping agent contract
controversy over support
controversy over support of relatives
controversy over technological consulting contract
controversy over tenure of grassland
controversy over testamentary succession
controversy over testate succession
controversy over the contract for carriage of the persons of passengers
controversy over the copyright of a commissioned work
controversy over the copyright of service works
controversy over the exclusive right to implement a patent
controversy over the option to purchase
controversy over the ownership of a chain of mountains
controversy over the ownership of a water area
controversy over the ownership of private housing during renovation
controversy over the ownership of treasure trove
controversy over the ownership of woods and woodland
controversy over the right of inheritance
controversy over the rights in performance
controversy over the right to adapt a work
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更新时间:2026/1/23 17:09:41