If the business fund is negative to prove the loss, you don't have to deal with it like you. You can take it to a commercial fund and hang it up.

What do you mean by "other receivables"? Does the superior owe you? Any accounting treatment must have a basis, and the superior can't treat it as the superior's accounts receivable without giving you an iou. What did you say?/Sorry?

Accounting standards for public institutions: If the "business revenue and expenditure" account is the credit balance at the end of the period, it reflects the accumulated balance of public institutions from the beginning of the year to the end of the reporting period; If it is a debit balance, it reflects the accumulated losses of the institution from the beginning of the year to the end of the reporting period. After year-end closing, there should be no balance in this account.