3.1)在財(cái)政體制結(jié)算中,某市財(cái)政計(jì)算應(yīng)由所屬下級(jí)某區(qū)財(cái)政上解款項(xiàng)40000元。10天后,市財(cái)政收到所屬該區(qū)財(cái)政上解的款項(xiàng)40000元。該市財(cái)政總預(yù)算會(huì)計(jì)應(yīng)編制會(huì)計(jì)分錄為①計(jì)算應(yīng)收所屬下級(jí)某區(qū)財(cái)政款項(xiàng)時(shí),則②收到所屬下級(jí)某區(qū)財(cái)政款項(xiàng)時(shí),則2)在財(cái)政體制結(jié)算中,某市財(cái)政計(jì)算應(yīng)補(bǔ)助所屬某區(qū)財(cái)政款項(xiàng)95000元。15天后,市財(cái)政通過國庫單一賬戶向所屬該區(qū)財(cái)政撥付補(bǔ)助款項(xiàng)95000元。該市財(cái)政總預(yù)算會(huì)計(jì)應(yīng)編制會(huì)計(jì)分錄為①計(jì)算應(yīng)向所屬下級(jí)某區(qū)財(cái)政補(bǔ)助款項(xiàng)時(shí),則②向所屬下級(jí)某區(qū)財(cái)政撥付補(bǔ)助款項(xiàng)時(shí),則
冷艷的路燈
于2023-03-02 19:18 發(fā)布 ??1050次瀏覽
- 送心意
李老師2
職稱: 中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,CMA
2023-03-02 19:29
1)計(jì)算應(yīng)收所屬下級(jí)某區(qū)財(cái)政款項(xiàng)時(shí),市財(cái)政應(yīng)編制會(huì)計(jì)分錄:借方:收款預(yù)收賬款;貸方:應(yīng)收賬款。2)計(jì)算應(yīng)向所屬下級(jí)某區(qū)財(cái)政補(bǔ)助款項(xiàng)時(shí),市財(cái)政應(yīng)編制會(huì)計(jì)分錄:借方:付款預(yù)付賬款;貸方:應(yīng)付賬款。審核結(jié)算時(shí),還需要查證實(shí)收實(shí)付款項(xiàng)是否與編制的會(huì)計(jì)分錄一致。拓展知識(shí):當(dāng)相關(guān)預(yù)收賬款或預(yù)付賬款轉(zhuǎn)賬時(shí),可將本次收付款項(xiàng)明細(xì)歸入相應(yīng)的貸借方,以記錄預(yù)收賬款或預(yù)付賬款的凈額變化,形成相應(yīng)的收支金額。
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