Twenty-second special funds refer to funds with special purposes that are drawn or established by institutions in accordance with regulations.
Twenty-third special funds include:
(a) repair and purchase fund, that is, according to a certain proportion of business income and business income, it is charged in the repair fee and equipment purchase fee (50% in each column) and carried forward according to other regulations for the maintenance and purchase of fixed assets of public institutions.
(two) the employee welfare fund, that is, according to a certain proportion of the balance and in accordance with other regulations, is used for the collective welfare facilities and collective welfare benefits of employees.
(3) Medical expenses, that is, institutions that are not included in the scope of free medical care, are extracted from income according to the standard of free medical care stipulated by the local financial department, with reference to the relevant provisions of the free medical care system, and are used as the funds for workers' free medical care.
(four) other funds, that is, special funds drawn or established in accordance with other relevant regulations.
Twenty-fourth the proportion of funds and management measures, the state has unified provisions, in accordance with the unified provisions; If there is no uniform provision, it shall be determined by the competent department in conjunction with the finance department at the same level.
Extended information In order to calculate the expenditure of special funds, the subject of "expenditure of special funds" should be set in the general budget accounting subjects. This course accounts for the expenditures arranged by the financial departments at all levels with proceeds from special purpose fund. When special fund expenditure occurs, debit the account and credit the account of "national treasury deposit" ("other financial deposit" in the designated bank according to the provisions of the state);
When the expenditure is recovered, the opposite accounting entries are made. At the end of the year, the debit balance of this account should be fully transferred to the "special fund balance" account for verification, and the "special fund balance" account should be debited and credited to this account. The usual debit balance of this course reflects the cumulative expenditure of special funds.
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