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  <leader>01892nam a2200217Ia 4500</leader>
  <controlfield tag="001">CTU_226590</controlfield>
  <controlfield tag="008">210402s9999    xx            000 0 und d</controlfield>
  <datafield tag="082" ind1=" " ind2=" ">
   <subfield code="a">657.61</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
   <subfield code="b">H100</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
   <subfield code="a">Hà, Thị Ngọc Hà</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="a">108 sơ đồ kế toán hành chính sự nghiệp :</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="b">Gồm đơn vị sự nghiệp có thu và đơn vị hành chính sự nghiệp khác</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="c">Hà Thị Ngọc Hà (Chủ biên), Lê Thị Tuyết Nhung, Nghiêm Mạnh Hùng</subfield>
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  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="a">Hà Nội</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="b">Tài chính</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="c">2003</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
   <subfield code="a">Cuốn sách này gồm 2 phần: Phần 1: Tổng hợp hệ thống hóa dưới dạng các sơ đồ kế toán để minh họa nội dung cơ bản của chế độ kế toán hành chính sự nghiệp và những quy định mới hoặc có bổ sung, sửa đổi, chi tiết theo 2 loại: đơn vị sự nghiệp có thu và đơn vị HCSN khác. Các sơ đồ được trình bày theo các phần hành chủ yếu trong chế độ kế toán hành chính sự nghiệp; Phần 2: hệ thống hóa danh mục hệ thống tài khoản kế toán, hệ thống chứng từ, sổ kế toán và danh mục hệ thống biểu mẫu báo cáo tài chính ban hành theo Quyết định số 999 TC/QĐ/CĐKT ngày 02/11/1996 của Bộ Tài chính và đã sửa đổi, bổ sung đến tháng 3/2003, chi tiết theo 2 loại: Đơn vị sự nghiệp có thu và đơn vị hành chính sự nghiệp.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="a">Finance, public,Tài chính công</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="x">Accounting,Kế toán</subfield>
  </datafield>
  <datafield tag="910" ind1=" " ind2=" ">
   <subfield code="b">vtbtruc</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
   <subfield code="a">Trung tâm Học liệu Trường Đại học Cần Thơ</subfield>
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