1, revenue and expenditure transferred to "business balance",

2. The balance into "balance distribution",

3. The undistributed balance of the year was all transferred to the "public welfare fund-general fund", and the expenditure was greater than the income, which only affected the reduction of the accumulated public welfare fund.

1. When calculating the balance at the end of the period, the balance of financial subsidy income, superior subsidy income, contributions from subordinate units, business income and other income should be transferred to the account of business balance, and the balance of financial subsidy income, superior subsidy income, contributions from subordinate units, business income and other accounts should be transferred to the account of appropriation, business expenditure, paid expenditure, business tax (non-business), subsidies to subordinate units and self-raised infrastructure, and the account should be debited to the account.

2. At the end of the year, all business balances and operating balances of the current year should be transferred to the account, debited to the account of "business balance" and "operating balance" and credited to the account of "balance distribution".

3, after the distribution, the unit should be the undistributed balance of the year, all transferred to the "public welfare fund-general fund" subjects, debit the "distribution balance" subjects, credited to the "public welfare fund-general fund" subjects.