Daily expenses use the financial funds carried forward from the previous year, and, like this year's financial allocation, directly debit the subject of "business expenses" and credit the subject of "bank deposits". If it is a pilot institution of national treasury payment reform, the zero-balance account will be debited for the fiscal authorized expenditure, and the financial subsidy income will be credited to the fiscal authorized payment account. At the same time, debit the business expenditure account and credit the account with zero balance. For the expenditure directly paid by finance, debit the subject of "business expenditure" and credit "financial subsidy income-financial direct payment". At the end of the year, the subject of "business expenditure" will be transferred to the subject of "business balance", then to the subject of "balance distribution", and the allocated balance will eventually be transferred to the subject of "business fund-general fund".