財(cái)務(wù)會(huì)計(jì)借：財(cái)政撥款結(jié)轉(zhuǎn) -調(diào)整年初數(shù)   貸：財(cái)政應(yīng)返還額度。預(yù)算會(huì)計(jì)借：財(cái)政撥入結(jié)轉(zhuǎn)  貸：資金結(jié)存-財(cái)政應(yīng)返還額度。如果你年初對(duì)接上沒有設(shè)置預(yù)算科目的資金結(jié)存-財(cái)政應(yīng)返還額度就不需要做預(yù)算會(huì)計(jì)賬務(wù)處理。