企业会计VS政府会计核算差异 - 北京代理记账

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企业会计VS政府会计核算差异 - 北京代理记账

企业会计VS政府会计核算差异

2021-04-01上一篇：强监管，转型迫在眉睫！融资租赁公司如何转型？|下一篇：连小白都能看懂的，劳务派遣和人力资源外包使用增值税政策的不同！

企业会计VS政府会计核算差异资讯第1张

企业会计按《企业会计准则》和《小企业会计准则》核算，政府会计按《政府会计准则》核算，政府会计分预算会计和财务会计。企业会计的政务会计财务会计核算基础都是权责发生制，政府会计预算会计为收付实现制。企业会计与政府会计核算科目的设置、核算方法上存在一定差异。

一、资产核算

固定资产的核算，企业会计与政府会计差异分析：

企业会计

（1）取得固定资产核算

（2）累计折旧

（3）折旧账务处理

2.政府会计

二、负债

应付职工薪酬核算，企业会计与政府会计差异分析

1.企业会计

（1）职工薪酬的内容

（2）货币薪酬的核算

（3）非货币性薪酬的核算

2.政府会计

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