L) Accounting content of balance distribution. The carry-over realized by public institutions in that year can be allocated according to regulations. The contents of balance distribution mainly include: first, the units with income tax payment business calculate the income tax payable; The second is to withdraw special funds (employee welfare funds) according to regulations. After the above distribution, the undistributed balance of the year should be transferred to the subject of "public welfare fund-general fund".

(2) Main accounting treatment. Institutions should set up "balance distribution" subjects, accounting for the balance distribution of the year. There should be no balance in this account after the year-end closing. This course should generally set up detailed subjects such as "income tax payable" and "special fund withdrawal".

At the end of the year, transfer the balance of the business balance and the business balance to the balance distribution account, debit the business balance and the business balance and credit the balance distribution account; Calculate the income tax payable, debit the "balance distribution" account and credit the "tax payable" account; In accordance with the provisions of the special fund, debit the "balance distribution" subjects, credited to the "special fund" subjects; After distribution, the undistributed balance is fully transferred to the subject of "Public Offering of Fund-General Fund".