当前位置：首页 > 政府与事业单位会计(00070) > 正文内容

预算收入年终结转。

高老师2年前 (2024-03-25)政府与事业单位会计(00070)9

预算收入年终结转。

1. 结转财政拨款预算收入

借：财政拨款预算收入——基本支出&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 10 800 000&NBSP;

&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; ——项目支出&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP;10 000 000
&NBSP; &NBSP; &NBSP; &NBSP; 贷：财政拨款结转&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 20 800 000

2. 结转非同级财政拨款预算收入&NBSP;

借：非同级财政拨款预算收入&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 5 000000
&NBSP; &NBSP; &NBSP; &NBSP; 贷：非财政拨款结转&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP;5 000 000

3.&NBSP;结转经营预算收入
借：经营预算收入&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 7 240 000
&NBSP; &NBSP; &NBSP; &NBSP; 贷：经营结余&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 7 240 000

4.&NBSP;结转其他预算收入
借：事业预算收入&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 11 100 000
&NBSP; &NBSP; &NBSP; &NBSP;上级补助预算收入&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP;2 360 000
&NBSP; &NBSP; &NBSP; &NBSP;附属单位上缴预算收入&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 2 720 000
&NBSP; &NBSP; &NBSP; &NBSP;债务预算收入&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 2 080 000
&NBSP; &NBSP; &NBSP; &NBSP;投资预算收益&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 2 000 000
&NBSP; &NBSP; &NBSP; &NBSP;其他预算收入&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; 1 250 000
&NBSP; &NBSP; &NBSP; &NBSP;贷：其他结余&NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP; &NBSP;21 510 000

扫描二维码免费使用微信小程序搜题/刷题/查看解析。

本文链接：https://doc.20230611.cn/post/188358.html

分享给朋友：

返回列表

上一篇：下列属于绝对技术差异论的特点的有（　）。

下一篇：共有人对共有关系的性质发生争议，无法查明到底是按份共有还是共同共有时，应当推定为（）