童年的时候,我做了很多有趣的事情,尤其是我读幼儿园时,每个星期六就是玩游戏。
有一次,老师教我们玩分组游戏,我们组先上。游戏结束了,我开心地跑回自己的座位,看也没看就一屁股坐了下去,只听“咚”的一声,我摔到了地上,原来我的椅子不知什么时候给人拿走了,我又气又急,又迷惑不解:椅子去哪儿了呢?我扭来扭去地看,却没找到椅子。这时另一组同学正在讲台上玩游戏,大家的眼睛全盯着他们看。我看到邻组的王红在台上玩游戏,她的椅子空着,我就偷偷地把她的椅子搬了过来,坐了下来。
不久,游戏结束了,王红兴冲冲地回到座位。我偷偷地注视着她,只见她也和我一样,看也不看就一屁股坐了下去,还摔了个四脚朝天。“哈……”我刚笑出声来,又赶紧忍住了,心想:千万别让她发现是我拿了她的椅子啊!我赶紧坐正身子,一本正经看着讲台,不敢朝她张望了。
谁知不久她却和李小平吵了起来,原来她怀疑是李小平拿了她的椅子,因为之前李小平的椅子断了一条腿,李小平就在那站着,等老师换椅子。听着她们吵来吵去,我这才弄清楚,原来我的椅子是被李小平拿去了,害我们各摔一跤的人是李小平,这真让人哭笑不得。后来,我们三个都被老师批评了一顿。可我想着我和王小红摔跤的样子,却笑了起来,后来大家都笑了,老师也没说什么了。
童年的这些事,现在回想起来还让我忍不住笑。
通过考察,笔者得出如下几点认识:
1.我国预算会计体系自1950年创建以来,其间虽有所调整,一直变化不大。1997年改革后形成的预算会计体系较以前有较大调整,1997年财政部将预算会计体系划分为财政总预算会计,事业单位会计,行政单位会计,把事业单位会计和行政单位会计相分离,基本适应了我国改革开放后经济发展的需要。
2.预算会计逐步规范化,国际化。1997年以来,预算会计核算管理模式改变了建国后实行的制度管理,开始走会计准则管理的路子,如,专门对事业单位制定了《事业单位会计准则》。这也是对国外政府会计改革和我国会计改革的的借鉴,有利于我国预算会计制度与国际惯例的协调。改收付实现制为以收付实现制为主,部分项目可使用权责发生制记帐法:为便于交流,统一会计语言,预算会计采用借贷记账法:对会计要素和会计报表重新进行了设计,使预算会计既能完整地反映出单位经济全貌,反映单位业务活动收支的主要类别、收支水平,又能详细反映出单位各项支出的'用途以及主要基金的变动情况。
3.对预算外资金的核算要求和事业单位的预算管理形式有了较大变化。单位为履行政府管理职能收取的费用,未纳入预算管理的作为预算外资金实行专户管理,收支两条线。1997年改革前,预算会计对事业单位按不同的预算管理形式来加以核算。由于不同管理形式的单位存在同样的资金筹集手段和运用方式,三种不同的管理形式之间已不存在明显界限,加之单位活动成果的不确定性,因此取消了按不现预算管理形式实施会计核算的方法。
Children's finally here, it is our holiday, but imagine the children also accompanied by together, everybody is more excited.
Children on this day, white clouds float over the blue sky, the children also have made a hot air balloon, they sit together on yourself a hot-air balloon, extremely happy! Balloon flying high, and finally flew to the sky, the children are in the sky holiday, the children sit on clouds, umpa jump, like a frisky little monkey.
Playing children, suddenly to rain cats and dogs, the children of the balloon has stalled, baiyun sister swept away by the wind, the children fell into despair. Is a time of crisis, a group of dragonflies sister and sister flew caught the children, and the safety of the children to the ground.
On the ground, only butterflies woven into a rainbow "lei", the children wear a wreath, some like a fairy, some like a warrior.
Play tired, the children fell asleep between full of fragrance of flowers.
Children's good play my imagination, to one day be able to live in such a children's day.
I like elephants. They are very gentle and they can walk quietly and help people move heavy things.
Elephants are the biggest animals on the land.They are big and strong.They have big ears and trunks. It weights some ninety kilograms and is about one metre high when born. When it is 12 years old, it is over three meters high and does not grow any more. Elephants are usually grey in color. They usually live in groups and care for each other.
We should protect elephants . They are the friends of ours.
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