1 Debit: business expenses-salary and welfare-salary of 500,000; Debit: business expenses-personal allowance-retirement fee of 6,543,803,000; Debit: Finance subsidy income of 632,000; Zero balance account of 6,543,800,000; Debit: Finance subsidy income of 6,543,800,000; Debit: business expenses-salary and welfare. Materials: 6.5438 yuan +0.2 million yuan loan: 6.5438 yuan +0.2 million yuan 5 loan: bank deposit: 6.5438 yuan +0.9 million yuan loan: subsidiary unit contribution: 60,000 yuan loan: other income: 6.5438 yuan +0.3 million yuan 6 loan: business expenditure-capital expenditure: 80,000 yuan loan: 80,000 yuan zero. Borrowing: 80,000 yuan for fixed assets, 80,000 yuan for fixed funds, 7 loans: business expenses-basic expenses-goods and services-special materials, 500 loans: materials, 5008 loans: business expenses-basic expenses-goods and services-travel expenses 1200 loans: cash, 300 loans: other receivables 15009 loans. Debit: Public Offering of Fund-general fund: RMB 6,543,800+loan: Public Offering of Fund-investment fund: RMB 6,543,800+RMB 6,543,800; loan: bank deposit: RMB 2 million; loan: RMB 2 million payable to financial special account; Borrow: 2 million yuan should be paid to the financial special account, and loan: 2 million yuan should be deposited in the bank; Debit: the bank deposit is 6,543,800 yuan+0.9 million yuan; Loan: business income-income from extra-budgetary funds is 6.5438+0.9 million yuan; Loan: the fixed capital is 55,000 yuan; Bank deposit is 654.38+0.00 yuan; Loan: fixed assets of 55,000 yuan; Loan: special fund 100 12: business expenditure-basic expenditure-goods and services expenditure-water fee 78000: business expenditure-basic expenditure-goods and services expenditure-electricity fee 85000: finance subsidy income 163000 13: finance should be refunded. Loan: Zero balance account amount is 20,000 yuan.