{"id":723,"date":"2025-02-04T16:19:01","date_gmt":"2025-02-04T08:19:01","guid":{"rendered":"https:\/\/test.website.fit-may.com\/?page_id=723"},"modified":"2026-02-12T16:45:01","modified_gmt":"2026-02-12T08:45:01","slug":"%e6%94%bf%e5%ba%9c%e5%8f%8a%e9%9d%9e%e7%9b%88%e5%88%a9%e7%b5%84%e7%b9%94%e6%9c%83%e8%a8%88%e8%a1%93%e8%aa%9e%e8%8b%b1%e6%bc%a2%e5%b0%8d%e7%85%a7%e8%a1%a8","status":"publish","type":"page","link":"https:\/\/zh.accgirl.com\/?page_id=723","title":{"rendered":"\u653f\u5e9c\u53ca\u975e\u76c8\u5229\u7d44\u7e54\u6703\u8a08\u8853\u8a9e\u82f1\u6f22\u5c0d\u7167\u8868"},"content":{"rendered":"<style>.kb-row-layout-id723_67b5de-74 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id723_67b5de-74 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id723_67b5de-74 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-sm, 1rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, calc(75% - ((var(--global-kb-gap-sm, 1rem) * 1 )\/2)))minmax(0, calc(25% - ((var(--global-kb-gap-sm, 1rem) * 1 )\/2)));}.kb-row-layout-id723_67b5de-74 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id723_67b5de-74 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id723_67b5de-74 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id723_67b5de-74 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column723_1e1bba-12 > .kt-inside-inner-col,.kadence-column723_1e1bba-12 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column723_1e1bba-12 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column723_1e1bba-12 > .kt-inside-inner-col{flex-direction:column;}.kadence-column723_1e1bba-12 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column723_1e1bba-12 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column723_1e1bba-12{position:relative;}@media all and (max-width: 1024px){.kadence-column723_1e1bba-12 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column723_1e1bba-12 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column723_1e1bba-12\"><div class=\"kt-inside-inner-col\">\n<table style=\"width: 660px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\"><colgroup><col width=\"254\"> <col width=\"397\"><\/colgroup><tbody><tr><td class=\"xl68\" style=\"text-align: center;\" width=\"254\" height=\"18\"><strong><span style=\"font-size: large;\">\u6703\u8a08\u8853\u8a9e\u540d\u7a31<\/span><\/strong><\/td><td class=\"xl69\" style=\"text-align: center;\" width=\"397\"><strong><span style=\"font-size: large;\">\u82f1\u6587\u540d\u7a31<\/span><\/strong><\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u6703\u8a08<\/td><td class=\"xl66\" width=\"397\">accounting for &nbsp; non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u6703\u8a08<\/td><td class=\"xl66\" width=\"397\">accounting of &nbsp; governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u6703\u8a08\u5236\u5ea6<\/td><td class=\"xl66\" width=\"397\">accounting &nbsp; regulations for hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u9ad8\u7b49\u5b78\u6821\u6703\u8a08\u5236\u5ea6<\/td><td class=\"xl66\" width=\"397\">accounting &nbsp; regulations for institutions of higher learning<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u6703\u8a08\u5236\u5ea6<\/td><td class=\"xl66\" width=\"397\">accounting &nbsp; regulations for scientific research institutes<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u6703\u8a08\u5236\u5ea6<\/td><td class=\"xl66\" width=\"397\">accounting &nbsp; regulations of governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u6703\u8a08\u6e96\u5247<\/td><td class=\"xl66\" width=\"397\">accounting &nbsp; standards for non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u6703\u8a08\u5831\u8868<\/td><td class=\"xl66\" width=\"397\">accounting &nbsp; statements of hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u4e8b\u696d\u55ae\u4f4d\u61c9\u7e73\u6b3e\u9805<\/td><td class=\"xl66\" width=\"397\">agent funds and &nbsp; tax payable non-profit organization<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u6703\u8a08\u5831\u8868\u5206\u6790<\/td><td class=\"xl66\" width=\"397\">analysis of &nbsp; accounting<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u6703\u8a08\u5831\u8868\u5206\u6790<\/td><td class=\"xl66\" width=\"397\">analysis of &nbsp; accounting statements of hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u64a5\u5165\u7d93\u8cbb<\/td><td class=\"xl66\" width=\"397\">appropriated &nbsp; funds of governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9810\u64a5\u6b3e\u9805<\/td><td class=\"xl66\" width=\"397\">appropriation in &nbsp; advance<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">assets for &nbsp; non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">assets of &nbsp; governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">assets of &nbsp; hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u9ad8\u7b49\u5b78\u6821\u9810\u7b97\u7ba1\u7406\u65b9\u5f0f<\/td><td class=\"xl66\" width=\"397\">budget &nbsp; management method of colleges and universities<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u9810\u7b97\u7ba1\u7406\u8fa6\u6cd5<\/td><td class=\"xl66\" width=\"397\">budget &nbsp; management method of governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u9810\u7b97\u7ba1\u7406\u8fa6\u6cd5<\/td><td class=\"xl66\" width=\"397\">budget &nbsp; management method of hospital<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u9810\u7b97\u7ba1\u7406\u65b9\u5f0f<\/td><td class=\"xl67\">budget management methods for &nbsp; non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9810\u7b97\u7d50\u9918<\/td><td class=\"xl66\" width=\"397\">budget surplus<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u8ca1\u653f\u7e3d\u9810\u7b97\u6703\u8a08\u5236\u5ea6<\/td><td class=\"xl66\" width=\"397\">budgetary &nbsp; accounting regulations for public finance<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u6703\u8a08\u79d1\u76ee<\/td><td class=\"xl66\" width=\"397\">chart of &nbsp; accounts for hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9ad8\u7b49\u5b78\u6821\u6703\u8a08<\/td><td class=\"xl66\" width=\"397\">colleges and &nbsp; universities accounting<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u9ad8\u7b49\u5b78\u6821\u6703\u8a08\u5831\u8868\u5206\u6790<\/td><td class=\"xl66\" width=\"397\">colleges and universities analysis of accounting statements<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9ad8\u7b49\u5b78\u6821\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">colleges and &nbsp; universities assets<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9ad8\u7b49\u5b78\u6821\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">colleges and &nbsp; universities expenditures<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9ad8\u7b49\u5b78\u6821\u8ca0\u50b5<\/td><td class=\"xl66\" width=\"397\">colleges and &nbsp; universities liabilities<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9ad8\u7b49\u5b78\u6821\u51c8\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">colleges and &nbsp; universities net assets<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9ad8\u7b49\u5b78\u6821\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">colleges and &nbsp; universities revenues<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9ad8\u7b49\u5b78\u6821\u7d50\u9918<\/td><td class=\"xl67\">colleges and universities surplus<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u6d41\u52d5\u8cc7\u7522<\/td><td class=\"xl67\">current assets for non-profit &nbsp; organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u66ab\u5b58\u6b3e<\/td><td class=\"xl67\">deposit payable of governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u652f\u51fa<\/td><td class=\"xl67\">expenditure of non-profit organization<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8cc7\u91d1\u8abf\u64a5\u652f\u51fa<\/td><td class=\"xl67\">expenditure on allocated and &nbsp; transferred fund<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u5468\u8f49\u91d1\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">expenditure on &nbsp; revolving fund<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u5c08\u7528\u57fa\u91d1\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">expenditure on &nbsp; special purpose fund<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u652f\u51fa<\/td><td class=\"xl67\">expenditures of governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">expenditures of &nbsp; hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u570b\u5bb6\u6c7a\u7b97<\/td><td class=\"xl67\">final accounts of state revenue and &nbsp; expenditure<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u9ad8\u7b49\u5b78\u6821\u8ca1\u52d9\u5236\u5ea6<\/td><td class=\"xl66\" width=\"397\">financial &nbsp; regulations for colleges and universities<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u8ca1\u52d9\u5236\u5ea6<\/td><td class=\"xl66\" width=\"397\">financial &nbsp; regulations for hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u8ca1\u52d9\u5236\u5ea6<\/td><td class=\"xl66\" width=\"397\">financial &nbsp; regulations for scientific research institutes<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u8ca1\u52d9\u898f\u5247<\/td><td class=\"xl67\">financial rules of governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u56fa\u5b9a\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">fixed assets for &nbsp; non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u56fa\u5b9a\u57fa\u91d1<\/td><td class=\"xl66\" width=\"397\">fixed funds &nbsp; non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u56fa\u5b9a\u57fa\u91d1<\/td><td class=\"xl66\" width=\"397\">fixed funds of &nbsp; governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u57fa\u91d1\u9810\u7b97\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">fund budget &nbsp; expenditure<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u57fa\u91d1\u9810\u7b97\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">fund budget &nbsp; revenue<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u7d93\u8cbb\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">fund &nbsp; expenditures of governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u57fa\u91d1<\/td><td class=\"xl66\" width=\"397\">funds of &nbsp; hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e00\u822c\u9810\u7b97\u652f\u51fa<\/td><td class=\"xl67\">general budget expenditure<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e00\u822c\u9810\u7b97\u6536\u5165<\/td><td class=\"xl67\">general budget revenue<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u57fa\u91d1<\/td><td class=\"xl66\" width=\"397\">general funds &nbsp; non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u4e2d\u570b\u9810\u7b97\u6703\u8a08<\/td><td class=\"xl66\" width=\"397\">governmental and non-profit organization accounting in China<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e0a\u7d1a\u88dc\u52a9\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">grant from the &nbsp; higher authority<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u88dc\u52a9\u6536\u5165<\/td><td class=\"xl67\">grant from the state<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u5c0d\u9644\u5c6c\u55ae\u4f4d\u88dc\u52a9<\/td><td class=\"xl66\" width=\"397\">grant to the &nbsp; auxiliary organization<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u6703\u8a08<\/td><td class=\"xl66\" width=\"397\">hospital &nbsp; accounting<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u5468\u8f49\u91d1\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">income from &nbsp; revolving fund<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u8ca0\u50b5<\/td><td class=\"xl66\" width=\"397\">liabilities for &nbsp; non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u8ca0\u50b5<\/td><td class=\"xl66\" width=\"397\">liabilities of &nbsp; governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u8ca0\u50b5<\/td><td class=\"xl66\" width=\"397\">liabilities of &nbsp; hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u8ca1\u52d9\u6e05\u7b97<\/td><td class=\"xl66\" width=\"397\">liquidation of &nbsp; non-profit organization<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u501f\u5165\u6b3e\u9805<\/td><td class=\"xl66\" width=\"397\">loans non-profit &nbsp; organization<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u5176\u4ed6\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">miscellaneous &nbsp; gains<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u51c8\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">net assets for &nbsp; non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u51c8\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">net assets of &nbsp; governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u7d93\u71df\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">operating &nbsp; expense<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u7d93\u71df\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">operating &nbsp; revenue<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u5c0d\u5916\u6295\u8cc7<\/td><td class=\"xl66\" width=\"397\">outside &nbsp; investments for non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9644\u5c6c\u55ae\u4f4d\u7e73\u6b3e<\/td><td class=\"xl66\" width=\"397\">payment from the &nbsp; auxiliary organization<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e0a\u7e73\u4e0a\u7d1a\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">payment to the &nbsp; higher authority<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u66ab\u4ed8\u6b3e<\/td><td class=\"xl67\">prepayments of governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8cc7\u91d1\u8abf\u64a5\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">proceeds from &nbsp; allocated and transferred fund<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u5c08\u7528\u57fa\u91d1\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">proceeds from &nbsp; special purpose fund<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u7e3d\u9810\u7b97\u6703\u8a08<\/td><td class=\"xl66\" width=\"397\">public finance &nbsp; budgetary accounting<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u7e3d\u9810\u7b97\u6703\u8a08\u5e74\u7d42\u6e05\u7406<\/td><td class=\"xl67\">public finance budgetary &nbsp; accounting-year-end checking<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u8ca1\u653f\u7e3d\u9810\u7b97\u6703\u8a08\u5e74\u7d42\u7d50\u8cec<\/td><td class=\"xl66\" width=\"397\">public finance &nbsp; budgetary accounting-year-end closing<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">public finance &nbsp; expenditure<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">public &nbsp; finance-assets<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9810\u7b97\u5468\u8f49\u91d1<\/td><td class=\"xl66\" width=\"397\">public &nbsp; finance-budgetary revolving fund<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u6027\u5b58\u6b3e<\/td><td class=\"xl66\" width=\"397\">public &nbsp; finance-cash in bank<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u9810\u7b97\u8209\u501f\u50b5\u52d9<\/td><td class=\"xl66\" width=\"397\">public &nbsp; finance-debts<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u8ca0\u50b5<\/td><td class=\"xl66\" width=\"397\">public &nbsp; finance-liabilities<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u51c8\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">public &nbsp; finance-net assets<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">public &nbsp; finance-revenue<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u8ca1\u653f\u5468\u8f49\u57fa\u91d1<\/td><td class=\"xl66\" width=\"397\">public &nbsp; finance-revolving fund<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u64a5\u5165\u5c08\u6b3e<\/td><td class=\"xl66\" width=\"397\">restricted &nbsp; appropriation<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">revenue for &nbsp; non-profit organization<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">revenues of &nbsp; governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">revenues of &nbsp; hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u6703\u8a08<\/td><td class=\"xl66\" width=\"397\">scientific &nbsp; research institute accounting<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u8cc7\u7522<\/td><td class=\"xl66\" width=\"397\">scientific &nbsp; research institutes&#8217; assets<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u9810\u7b97<\/td><td class=\"xl66\" width=\"397\">scientific &nbsp; research institutes&#8217; budgeting<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u652f\u51fa<\/td><td class=\"xl66\" width=\"397\">scientific &nbsp; research institutes&#8217; expenditures<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u6536\u5165<\/td><td class=\"xl66\" width=\"397\">scientific &nbsp; research institutes&#8217; revenues<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u7d50\u9918<\/td><td class=\"xl66\" width=\"397\">scientific &nbsp; research institutes&#8217; surplus<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u6703\u8a08\u5831\u8868\u5206\u6790<\/td><td class=\"xl66\" width=\"397\">scientific &nbsp; research institutes-analysis of accounting statements<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u79d1\u5b78\u4e8b\u696d\u55ae\u4f4d\u6210\u672c\u8cbb\u7528\u7ba1\u7406<\/td><td class=\"xl66\" width=\"397\">scientific &nbsp; research institutes-cost management<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u5c08\u7528\u57fa\u91d1<\/td><td class=\"xl66\" width=\"397\">special funds &nbsp; non-profit organizations<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u570b\u5bb6\u9810\u7b97<\/td><td class=\"xl66\" width=\"397\">state budget<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u57fa\u91d1\u9810\u7b97\u7d50\u9918<\/td><td class=\"xl66\" width=\"397\">surplus of fund &nbsp; budget<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u884c\u653f\u55ae\u4f4d\u7d50\u9918<\/td><td class=\"xl66\" width=\"397\">surplus of &nbsp; governmental units<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u91ab\u9662\u7d50\u9918<\/td><td class=\"xl66\" width=\"397\">surplus of &nbsp; hospitals<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e8b\u696d\u55ae\u4f4d\u7d50\u9918<\/td><td class=\"xl66\" width=\"397\">surplus of &nbsp; non-profit organization<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u5c08\u7528\u57fa\u91d1\u7d50\u9918<\/td><td class=\"xl66\" width=\"397\">surplus of &nbsp; special purpose funds<\/td><\/tr><tr><td class=\"xl65\" height=\"18\">\u4e2d\u83ef\u4eba\u6c11\u5171\u548c\u570b\u9810\u6f14\u7b97\u6cd5<\/td><td class=\"xl66\" width=\"397\">the budget law &nbsp; of the people\u2019s Republic of China<\/td><\/tr><tr><td class=\"xl65\" height=\"36\">\u884c\u653f\u55ae\u4f4d\u5e74\u7d42\u6e05\u7406\u548c\u7d50\u8f49<\/td><td class=\"xl66\" width=\"397\">yearend checking &nbsp; and closing of governmental units<\/td><\/tr><\/tbody><\/table>\n<\/div><\/div>\n\n\n<style>.kadence-column723_a1da86-38 > .kt-inside-inner-col,.kadence-column723_a1da86-38 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column723_a1da86-38 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column723_a1da86-38 > .kt-inside-inner-col{flex-direction:column;}.kadence-column723_a1da86-38 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column723_a1da86-38 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column723_a1da86-38{position:relative;}@media all and (max-width: 1024px){.kadence-column723_a1da86-38 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column723_a1da86-38 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column723_a1da86-38\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id2883_083e50-f0 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2883_083e50-f0 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2883_083e50-f0 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2883_083e50-f0 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2883_083e50-f0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2883_083e50-f0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2883_083e50-f0 alignnone has-theme-palette7-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column2883_1981fb-cf > .kt-inside-inner-col,.kadence-column2883_1981fb-cf > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2883_1981fb-cf > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2883_1981fb-cf > .kt-inside-inner-col{flex-direction:column;}.kadence-column2883_1981fb-cf > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2883_1981fb-cf > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2883_1981fb-cf{position:relative;}@media all and (max-width: 1024px){.kadence-column2883_1981fb-cf > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2883_1981fb-cf > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2883_1981fb-cf\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\" style=\"font-size:22px\">\ud83c\udf89 \u6700\u65b0\u512a\u60e0<\/h3>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-size:18px\">\u5275\u696d\u8005\u540c\u76df\u7dda\u4e0a\u8b1b\u5ea7<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/zh.accgirl.com\/page_id882\/\" data-type=\"page\" data-id=\"882\">\u5275\u696d\u8005\u540c\u76df\u7dda\u4e0a\u8b1b\u5ea7\u5831\u540d\u8868<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-size:18px\">\u4e0d\u6d3b\u52d5\u516c\u53f8(\u7121\u71df\u904b)-\u505a\u6578\u5831\u7a05\u4f4e\u81f3$2580<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/zh.accgirl.com\/page_id873\/\" data-type=\"page\" data-id=\"873\">\u3010\u4e0d\u6d3b\u52d5\u516c\u53f8\u3011\u505a\u6578\u5831\u7a05\u5957\u9910\u8a73\u60c5<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-size:18px\">\u5927\u7063\u5340\u6e2f\u5275\u5957\u9910 \u53ea\u9700 $13,888<br>(\u5546\u6703\u53ca\u5275\u696d\u8005\u540c\u76df\u2122 \u6703\u54e1\u5c08\u7528)<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/zh.accgirl.com\/page_id815\/\" data-type=\"page\" data-id=\"815\">\u5927\u7063\u5340\u6e2f\u5275\u5957\u9910\u8cc7\u6599\u8a73\u60c5<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-size:18px\">\u5168\u65b0\u5ba2\u6236\u865b\u64ec\u8fa6\u516c\u5ba4\u512a\u60e0 $899<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/zh.accgirl.com\/page_id845\/\" data-type=\"page\" data-id=\"845\">\u865b\u64ec\u8fa6\u516c\u5ba4\u512a\u60e0\u8a73\u60c5<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" style=\"font-size:18px\">\u5c0f\u4f01\u6703\u8a08\u670d\u52d9\u6bcf\u5e74\u4f4e\u81f3$3000<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/zh.accgirl.com\/page_id792\/\" data-type=\"page\" data-id=\"792\">\u5c0f\u4f01\u6703\u8a08\u670d\u52d9\u512a\u60e0\u8a73\u60c5<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\"><strong>\u597d\u6d88\u606f\uff01<\/strong><br>\u6703\u8a08\u59b9\u73fe\u6b63\u63a8\u51fa\u4e0b\u5217 <strong>\u300c\u6700\u4f4e\u50f9\u512a\u60e0\u300d<\/strong>\uff0c\u5ec9\u50f9\u6536\u8cbb\u842c\u7121\u932f\u904e\uff1a<\/p>\n\n\n\n<ul style=\"font-size:18px\" class=\"wp-block-list\">\n<li>\ud83d\udcb5 <a href=\"\/ page_id716\">\u4e00\u868a\u958b\u516c\u53f8<\/a> \u2013 \u9999\u6e2f\u4eba\u5275\u696d \u53ea\u9700\u4e00\u868a\uff08\u4e0d\u5305\u62ec\u653f\u5e9c\u6536\u8cbb\u7528\uff09<\/li>\n\n\n\n<li>\ud83d\udcca <a href=\"\/page_id873\">\u6703\u8a08\u505a\u8cec\u512a\u60e0<\/a> \u6bcf\u5e74\u4f4e\u81f3$3000<\/li>\n\n\n\n<li>\ud83d\udcc8 <a href=\"\/?page_id=794\">\u5c0f\u4f01\u6703\u8a08\u7a05\u52d9\u670d\u52d9\u5957\u9910<\/a> \u6bcf\u5e74\u4f4e\u81f3$4000<\/li>\n\n\n\n<li>\ud83d\udc69\u200d\ud83d\udcbb <a href=\"\/?page_id=794\">\u57fa\u672c\u516c\u53f8\u79d8\u66f8\u670d\u52d9\u5957\u9910<\/a> \u6bcf\u5e74\u53ea\u9700HK$499<\/li>\n\n\n\n<li>\ud83d\udcec <a href=\"\/page_id693\">\u865b\u64ec\u8fa6\u516c\u5ba4\u670d\u52d9<\/a> \u6bcf\u6708\u4f4e\u81f3HK$63<\/li>\n\n\n\n<li>\ud83d\udd50 <a href=\"\/page_id701\">\u4e00\u5c0f\u6642\u958b\u516c\u53f8\u512a\u60e0<\/a> \u53ea\u9700HK$8,999 \uff08\u5305\u653f\u5e9c\u8cbb\uff09<\/li>\n\n\n\n<li>\ud83c\udfe2 <a href=\"\/page_id717\">\u5373\u65e5\u958b\u516c\u53f8\u512a\u60e0<\/a> \u53ea\u9700HK$6,999 \uff08\u5305\u653f\u5e9c\u8cbb\uff09<\/li>\n\n\n\n<li>\ud83d\udcde <a href=\"\/page_id761\">\u5546\u52d9 e \u7dda<\/a>\u512a\u60e0\u4fc3\u92b7\u50f9HK$150\/\u6708\uff08\u5305\u62ec\u7368\u7acb\u9999\u6e2f\u96fb\u8a71\u865f\u78bc\u4e00\u500b\uff09\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:22px\">\ud83d\udce3 \u5206\u4eab \u6703\u8a08\u59b9\u00ae<\/h3>\n\n\n\n<iframe loading=\"lazy\" src=\"https:\/\/www.facebook.com\/plugins\/page.php?href=https%3A%2F%2Fwww.facebook.com%2FAccGirl.HK%2F&amp;tabs&amp;width=280&amp;height=130&amp;small_header=false&amp;adapt_container_width=true&amp;hide_cover=true&amp;show_facepile=false&amp;appId\" width=\"280\" height=\"130\" style=\"border:none;overflow:hidden\" scrolling=\"no\" frameborder=\"0\" allowtransparency=\"true\" allow=\"encrypted-media\"><\/iframe>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.facebook.com\/614803051885715?ref=embed_page\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a target=\"_blank\" href=\"https:\/\/www.facebook.com\/AccGirl.HK\/\" rel=\"noreferrer noopener\">\u27a4 \u6703\u8a08\u59b9\u00ae Facebook\u5c08\u9801<\/a><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u6703\u8a08\u8853\u8a9e\u540d\u7a31 \u82f1\u6587\u540d\u7a31 \u4e8b\u696d\u55ae\u4f4d\u6703\u8a08 accounting for &nbsp; non-profit org&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"class_list":["post-723","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/zh.accgirl.com\/index.php?rest_route=\/wp\/v2\/pages\/723","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zh.accgirl.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/zh.accgirl.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/zh.accgirl.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/zh.accgirl.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=723"}],"version-history":[{"count":4,"href":"https:\/\/zh.accgirl.com\/index.php?rest_route=\/wp\/v2\/pages\/723\/revisions"}],"predecessor-version":[{"id":3014,"href":"https:\/\/zh.accgirl.com\/index.php?rest_route=\/wp\/v2\/pages\/723\/revisions\/3014"}],"wp:attachment":[{"href":"https:\/\/zh.accgirl.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}