If the use of assets or the economic benefits generated by assets (such as investment income and interest of assets, etc.). If it is limited by the time or (and) use set by the asset provider or the relevant national laws and administrative regulations, it is limited, and others are not limited.

The financial allocation you mentioned should be limited. General financial allocation follows projects or special topics and belongs to directional allocation.

If the school does not put forward restrictions on the use of funds, it is unlimited.

Specific entry

Debit: bank deposit

Loan: Income-Government subsidy income (financial allocation)

Income-Donation income (school funding)

When carrying forward net assets, detailed accounts are divided into limited accounts and unlimited accounts.