1. When an enterprise receives special funds,
Debit: bank deposit
Loan: special payable
2. Use special or special funds for engineering projects,
Borrow: Construction in progress.
Loans: bank deposits
Wages payable
3. Long-term assets formed after the completion of the project,
Debit: special payable
Loan: capital reserve-capital premium?
4. For the part that does not form long-term assets and needs to be written off.
Debit: special payable
Loans: projects under construction "and other subjects.
5. If the balance of appropriations needs to be returned,
Debit: special payable
Loans: bank deposits
6. The above capital premium is converted into paid-in capital or equity.
Borrow: capital reserve-capital premium or equity premium.
Loan: paid-in capital or equity.
The final credit balance of special payables reflects the special payables that the enterprise has not written off.
Extended data
The so-called special funds refer to the funds allocated by the state or relevant departments or higher authorities to administrative institutions for specific purposes or purposes. This kind of funds need to be accounted for separately and earmarked, and cannot be used for other purposes. And it is necessary to declare the settlement funds separately. In the current system and regulations, special funds have different names, such as special expenditure, project expenditure, special funds and so on. And there are some differences in the specific content. But on the whole, its meaning is basically the same.
Special funds have three characteristics: first, they come from finance or higher-level units; Second, it is used for specific matters; Third, separate accounting is needed. Special funds can be divided into three categories according to their sources: special funds, special appropriations and special loans.
First, the implementation of special funds "personnel management, special storage, special account accounting, special use".
Second, the disbursement of funds in line with the principle of earmarking, strictly implement the approved plan for the use of project funds and the contents of project examination and approval, and are not allowed to adjust, expand or shrink the project without authorization, and are not allowed to borrow, misappropriate, occupy or arbitrarily intercept it; The trend of fund allocation should be implemented according to the requirements of different special funds and should not be changed at will; Special circumstances, must ask for instructions.
Three, strict special funds preliminary examination, audit, audit system, no missing items and procedures, all kinds of special funds approval procedures, the contents and documents listed in the special funds approval form shall prevail.
Four, the disbursement of special funds for reimbursement should be accompanied by authentic, effective and legal documents.
Five, strengthen the audit supervision, the implementation of individual project final accounts audit, the overall project acceptance audit, the annual fund revenue and expenditure audit.
Six, regular or irregular supervision of special funds, to ensure that the project funds earmarked to participate in the whole project acceptance and procurement project delivery.
References:
Baidu encyclopedia special fund