Accounting for nonprofit organization on the West Chinas institutions of accounting inspiration毕Word格式文档下载.docx
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Accounting for nonprofit organization on the West Chinas institutions of accounting inspiration毕Word格式文档下载.docx
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[Keywords]Non-profitorganizations;
businessunitaccounting;
convergence
Westernconceptofnon-profitorganizationsfromtheUnitedStates,accountingtheory,drawingonover.InaccordancewithgenerallyacceptedU.S.accountingprofession,theFinancialAccountingStandardsBoardclearlystatedcriteria,allthreehavethefollowingcharacteristicsshouldbeattributedtonon-profitorganization,andshouldfollowtheaccountingrules:
(1)Thefinancialresourcesofthesuppliertoprovideavarietyofresourcesnotexpecttoreturn,donotexpecttoobtaineconomicbenefitsinreturn.
(2)externalprovisionofservicesorgoodsofanon-profitorfor-profitpurposesasequivalent.
(3)doesnotexisttosell,transfer,redemptionorliquidationiftheremainingfinancialresourcestoshareaclearinterestoftheowner.
China’s‘institutionsaccountingstandards&
gt;
&
inthebusinessunitaccountingisdefinedas:
theactualinstitutionoftheeconomicbusinessobjects,records,andsupervisionofinstitutionstoreflectthebudgetimplementationprocessandtheresultsofprofessionalaccounting,budgetaccountingisanintegralpartofaccountingconceptsandtheWestcomparedtonon-profitorganizations,ourinstitutionscandirectlyreflecttheaccountingconceptsofaccountingandbudgetmanagement,contactmanagement,concise,consistentwiththeconceptandcontentof&
lt;
BusinessAccountingStandards&
onlyforstate-ownedinstitutions,theprivatenon-enterpriseunits,socialgroups,thenapplyto‘non-profitorganizations,theaccountingsystem.’
First,theWest-for-profitorganizationsoftenuseaccrual.TotheWestmoregenerallyacceptedU.S.accountingprofessionFinancialAccountingStandardsBoardissuedNoticeNo.93&
non-profitorganizationdepreciationconfirmation&
requirements,non-profitorganizations,mostofthefixedassetsshouldbedepreciated;
non-profitorganizationsreceivearesourceprovidermayusetheprovisionsinfutureperiodswhenresourcescannotberecognizedasrevenueshouldberecognizedasdeferredrevenue.receivedlimiteduseofresources,couldnotimmediatelyconfirmtheasincome,havetowaituntilthispartofthelimitedresourcestomeettheconditionsattachedtoberecognizedasincome.
China&
states:
generallyusecashbasisaccountingsystem,butoperatingincomeaccrualbusinessaccountingcanbeused.Cashbasiswithsimple,canbedirectlyreflectedinbudgetimplementation,laborandlowcost.Withthedeepeningofeconomicreform,cashbasislimitationsareincreasinglyapparent.
Second,comparedtoWesternaccountingstandards,corporatenon-profitorganizationsandgovernmentaccountingstandards,accountingstandards,ismuchsimpler.Westernaccountingreportsfornon-profitorganizationhasbeenmoreattention.IntheUnitedStatesin1993,theFinancialAccountingStandardsBoardissuedNoticeNo.117&
non-profitorganizationsfinancialstatements&
thenonprofitorganization’sfinancialreportsweremoredetaileddescriptionofitscontentsare:
(1)non-profitorganizationstoencouragethepreparationandpublicationofbalancesheets,incomeandexpenditureandcashflowstatements.
(2)inthebalancesheetofassets,liabilitiesandfundbalancesrestrictedbyapermanentfund,temporarilyrestrictedfunds,notrestrictedfundcategorieslisted.
(3)incomeandexpendituretableisdividedaccordingtothebalancesheettoreportvarioustypesoffundsassociatedwithincome,expenses,balance.
(4)cashflowstatementcanbedirectandindirectmethod.
(5)toencouragenon-profitorganizationsthatdonotrequireaccountingrecognitiontomakemattersrevealedandsoon.
China’sinstitutionsofaccountingstatements,includingbalancesheet,incomeandexpendituresheet,investmentininfrastructure,tables,schedulesandstatementsandincomeandexpenditureaccountingmanual,theWesternprimarysourcesofnon-profitorganizations,governmentfinancialfunding,donations,etc.toformavarietyofFund,andappropriatecompensatoryrevenuetheWestasthegovernmentaccountingnon-profitorganizations,likeaccounting,instrictaccordancewiththe‘Fund’establishedaccountingmodel,themanagementofitsfinancialresourcesallocatedinstrictaccordancewiththerequirementsofdonors,willlimittheuseoffinancialresourcesintopermanentFund,temporarilyrestrictedfunds,notrestrictedfunds.
China’smainsourceoffundinginstitutionsforthefi
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