【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。更多还原

【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.更多还原