主要内容包括:
The main contents include:
(1)款项和有价证券的收付;
(1) Receipt and payment of money and securities;
(2)财物的收发、增减和使用;
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(2) The receipt, distribution, increase, decrease and use of property;
(3)债权、债务的发生和结算;
(3) The occurrence and settlement of creditor's rights and debts;
(4)资本、基金的增减;
(4) Increase and decrease of capital and funds;
(5)收入、支出费用,成本的计算;
(5) The calculation of income, expense and cost;
(6)财务成果的计算和处理;
(6) Calculation and treatment of financial results;
(7)需要办理会计手续、进行会计核算的其他事项。
(7) Other matters requiring accounting procedures and accounting.