| 单词 | Fund accounting |
| 释义 | 基金會計學 An accounting procedure that provides a complete group of accounts for each accounting entity established through legal, contractual or voluntary action. Government units account for certain types of funds separately, including the capital fund, revenue fund, sinking fund, trust funds, and special activity funds. Each entity will record the financial and other resources on one side of the account while recording the liabilities and other credits on the other side with the fund balance. Rather than profit and loss outcomes, fund accounting is concerned with the surplus or deficit position of the fund. 為通過法律、合約或自願的行動成立的任何會計實體提供的完整帳目的會計程序。政府單位將若干類別的基金分開報帳，包括資本基金、稅收基金、償債基金、信託基金及特別的活動基金。各實體會在帳目的一邊記錄財政及其他資源，而在另一邊記錄負債及其他貸項，並記錄其基金的結餘。基金會計學所涉及的是有關基金的盈餘或赤字情況，而非其損益的結果。 |
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