關於104年政府會計考試範圍 - 會計
By Vanessa
at 2015-01-21T22:41
at 2015-01-21T22:41
Table of Contents
提醒一點, 這不是那個原本以基金為觀點的新政會.
它的名字是普通單位會計制度, 不是普通基金普通公務會計制度.
與其說它是新政會又改版, 不如說是現行政會的大改版.
對, 它的分錄和以前那個新政會很像,
但是你要注意它的根是機關, 不是基金.
這樣你如果已經學了以前那版新政會, 才有辦法完美的轉成現在這版.
例如庫還是在機關外, 所以會用繳付公庫數, 而不是國庫往來.
今年這個科目我休息不教, 大概就點到這裡.
--
☆ ◣◣◣
讓專業的來。 ☆ ╭┐ (▼ ▼ ) ☆
☆ By Archer ││╱ ↖>
於第四次聖杯戰爭 ││◢ ◣
☆ ╰┘▍▍▍▍▍▍▍◣
--
它的名字是普通單位會計制度, 不是普通基金普通公務會計制度.
與其說它是新政會又改版, 不如說是現行政會的大改版.
對, 它的分錄和以前那個新政會很像,
但是你要注意它的根是機關, 不是基金.
這樣你如果已經學了以前那版新政會, 才有辦法完美的轉成現在這版.
例如庫還是在機關外, 所以會用繳付公庫數, 而不是國庫往來.
今年這個科目我休息不教, 大概就點到這裡.
--
☆ ◣◣◣
讓專業的來。 ☆ ╭┐ (▼ ▼ ) ☆
☆ By Archer ││╱ ↖>
於第四次聖杯戰爭 ││◢ ◣
☆ ╰┘▍▍▍▍▍▍▍◣
--
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