Institutions should set up the subject of "public funds", accounting for the source, use and balance of public funds, and there are two detailed subjects of "general funds" and "investment funds" under this subject. \x0d\ \x0d\ Example 1 At the end of the year, a public institution transferred the undistributed balance of 860,000 yuan to Public Offering of Fund. \x0d\ The accounting entries are as follows: \x0d\ Debit: balance allocation of 860,000 \ x0d \ Loan: public fund-general fund of 860,000 \ x0d \ x0d \ Example 2 After a special task of a public institution is completed, according to regulations, the special balance of 4,000 yuan is reserved for the unit. The entries are as follows: debit: special fund-a special task 4000 \x0d\ credit: Public Offering of Fund-general fund 4000 \ x0d \ x0d \ Example 3 A public institution invests in foreign countries with fixed assets. The original book price of fixed assets is 350,000 yuan, and the appraisal price is 220,000 yuan. The accounting entries are: \x0d\ borrowing: foreign investment of 220,000 yuan \x0d\ lending: institutional funds-investment funds of 220,000 yuan \ x0d \ borrowing: fixed funds of 350,000 yuan \ x0d \ lending: fixed assets of 350,000 yuan \ a batch of materials invested abroad on a certain day. The original price of this batch of materials is 56,000 yuan, the selling price is 60,000 yuan, and the value-added tax is 10200 yuan. The accounting entries are: \x0d\ debit: foreign investment of 60,000 yuan \x0d\ institutional fund-investment fund of 6200 \x0d\ credit: tax payable-value-added tax payable (output tax) of 65,438+00,200 \ x0d \ meanwhile, \ x0d \ credit: