(1) Asset Category

Account number 10 1 cash

When receiving cash, debit this account and credit related accounts; When spending cash, debit the relevant subjects and credit the subjects. The debit balance of this account reflects the cash amount on hand.

Account number 102 bank deposit

When a public institution deposits money into a bank or other financial institution, it shall debit the account and credit the relevant account; When withdrawing and spending deposits, debit the relevant subjects and credit the subjects. The debit balance of this course reflects the amount of bank deposits of public institutions.

AccountNo. 105 Notes Receivable

When a public institution receives a bill receivable, it shall debit this account and credit "non-operating income" and other related accounts. The face value of bills receivable recovered at maturity shall be debited to the subject of "bank deposit" and credited to this subject. The debit balance of this account is the amount of unexpired notes receivable. When the company discounts the unexpired bills receivable to the bank, it should debit the "bank deposit" and other subjects according to the actually received amount (net after deducting the discount interest); According to the discount interest, debit the "non-operating expenses" account, and credit the account according to the face value of the notes receivable.

Accounts receivable number 106

When accounts receivable occur, debit this account and credit "operating income", "other income" and other subjects; When receiving the money, debit the account of "bank deposit" and credit the account. The debit balance of this account reflects the cumulative number of accounts receivable to be settled.

Account PrepaymentNo. 108

When the institution prepays, it shall debit the subject and credit the subject of "bank deposit". When receiving the settlement of the purchased goods or services, debit "materials" and other subjects according to the amount listed in the invoices and bills, and credit this subject. Additional payment shall be debited to this account and credited to the account of "bank deposit"; Return the overpaid amount and debit the "bank deposit" account. Credit this account. The debit balance of this account is unsettled prepayment.

Account number 1 10 Other receivables

When other accounts receivable occur, debit this account and credit related accounts; To recover all kinds of money, debit the relevant subjects and credit the subjects. The debit balance of this account is accounts receivable that have not been settled.

Subject material number 1 15

(1) If the materials purchased for self-use have been accepted and put into storage, the account shall be debited and credited to "bank deposit" and other subjects. When the recipients are delivered out of the warehouse, the subjects such as "business expenses" are debited and credited to this subject.

(2) If the small-scale taxpayer's affiliated institution purchases materials and has accepted them for storage, it shall debit this account and credit "bank deposit" and other subjects. When receiving the outbound goods, debit the subjects such as "business expenditure" and "non-business expenditure" and credit the subjects.

(3) If a public institution belonging to a general taxpayer purchases non-self-use materials and has accepted them for storage, it shall debit the subject of "Tax Payable-VAT Payable (Input Tax)" according to the value-added tax indicated on the special invoice for the purchased materials, debit the subject according to the amount recorded in the special invoice that should be included in the procurement cost, and credit the subjects of "Bank Deposit" and "Accounts Payable" according to the actual amount paid. When receiving the goods from the warehouse, debit the subjects such as "business expenses" and "non-business expenses" according to the purchase cost (excluding tax) and credit the subjects.

(4) The materials of public institutions shall be counted at least once a year. If there is any inventory surplus or inventory deficit, it belongs to normal inventory surplus or inventory deficit. According to the actual cost increase or decrease of materials, the "operating expenses" of materials belonging to business will be reduced or increased correspondingly, and the "operating expenses" of materials belonging to business will be reduced or increased accordingly.

Finished products in account 1 16.

1. Finished products put into storage after production are debited to this account and credited to the "cost" account. When the product is sold out of the warehouse, the actual cost is calculated by the first-in-first-out method or the weighted average method, and the account of "business expenditure" or "non-business expenditure" is debited and credited to this account. The debit balance of this account reflects the actual cost of finished goods in stock.

2. Inventory inventory inventory surplus or deficit of finished products to increase or decrease finished products. Inventory surplus, debit the subjects, credited "non-operating expenses" or "non-operating expenses" subjects; If there is a shortage, debit "operating expenses" or "operating expenses" and credit this account.

1 17 foreign investment

1. The foreign investment formed by the purchase of various bonds by public institutions shall be debited to this account and credited to "bank deposit" and other subjects when actually paid; At the same time, debit the subject of "Public Offering of Fund-General Fund" and credit the subject of "Public Offering of Fund-Investment Fund".

2 institutions to invest in fixed assets, should be based on the evaluation price or the value confirmed in the contract and agreement, debit the subjects, credited to the "institutional fund-investment fund" subjects; According to the original book price, debit "fixed fund" and credit "fixed assets".

Institutions belonging to general taxpayers should debit the subjects according to the value determined in the contract agreement, credit the subjects of "materials" according to the book value of the materials (excluding value-added tax) and credit the subjects of "tax payable-value-added tax payable (output tax)". According to the value determined in the contract agreement, debit or credit the difference between the book value of the materials and the payable VAT output tax to the subject of "institutional fund-investment fund"; At the same time, according to the book value of the materials, debit "Public Offering of Fund-General Fund" and credit "Public Offering of Fund-Investment Fund".

Institutions belonging to small-scale taxpayers throw materials abroad, debit the subject according to the value determined in the contract agreement, and credit the subject of "materials" according to the book value (including tax) of the materials. According to the difference between the value determined in the contract agreement and the book value of the materials, debit or credit the subject of "institutional fund-investment fund"; At the same time, according to the book value of the materials, debit "Public Offering of Fund-General Fund" and credit "Public Offering of Fund-Investment Fund".

Intangible assets invested by institutions in other units shall be debited to the account according to the value determined by both parties, credited to the account of "intangible assets" according to the original book price, and debited or credited to the account of "institutional fund-investment fund" according to the difference; At the same time, according to the book value of intangible assets, debit "Public Offering of Fund-General Fund" and credit "Public Offering of Fund-Investment Fund".

When a public institution invests in foreign countries with monetary funds, it shall debit the subject and credit the subject of "bank deposit"; At the same time, debit the subject of "Public Offering of Fund-General Fund" and credit the subject of "Public Offering of Fund-Investment Fund".

When a public institution transfers bonds and pays the principal and interest of bonds due, it shall debit the "bank deposit" account according to the actual amount received and credit the account according to the actual cost. The difference between the paid-in amount and the book amount shall be debited or credited to other income. At the same time, adjust the detailed accounts of business funds.

Fixed assets with account number 120

(1) When purchasing fixed assets, institutions should debit the subjects of "special fund-repair purchase fund", "business expenditure" and "special fund expenditure" respectively according to the source of funds, and credit the subjects of "bank deposit" and "fixed fund" at the same time.

(2) the fixed assets donated by the unit shall be debited to this account and credited to the "fixed fund" account.

(3) The fixed assets leased by financing shall be debited to this account and credited to the other accounts payable account; When paying the rent, debit the relevant expenditure subjects and credit the "fixed fund" subjects; At the same time, debit "other payables" and credit "bank deposits".

(4) The surplus fixed assets shall be debited to the account at the replacement price and credited to the account of "fixed fund".

(5) The fixed assets reduced due to scrapping, damage or shortage shall be debited to the "fixed fund" account and credited to the "fixed assets" account according to the original value of the reduced fixed assets. The residual value, incomings and cleaning expenses of the scrapped or damaged fixed assets are all included in the special account of the repair and purchase fund.

(6) When selling fixed assets, debit the account of "bank deposit" and credit the account of "special fund-repair purchase fee" according to the actual price received, and debit the account of "fixed fund" according to the original price and credit this account.

(7) The transfer of investment in fixed assets shall be handled in accordance with the relevant provisions of the subject of "foreign investment".

Intangible assets with account number 124

1. This course accounts for the value of various intangible assets such as patent right, non-patented technology, copyright, trademark right, land use right and goodwill of public institutions.

2. If an institution purchases or develops itself and applies for intangible assets according to legal procedures, it shall debit the subject according to the actual expenditure and credit "bank deposit" and other related subjects.

3. All kinds of intangible assets should be amortized reasonably. Institutions that do not implement internal cost accounting, when amortizing intangible assets purchased and developed by themselves, should credit the "business expenses" account at one time, debit the "business expenses" account and credit the account. For institutions that implement internal cost accounting, their intangible assets shall be amortized by stages during the benefit period, and the "non-operating expenses" shall be debited and credited to this account when amortized.

4. When a company transfers the ownership of intangible assets that have been recorded, it should debit the transfer income to the account of "bank deposit", credit the account of "non-operating income", carry forward the cost of transferring intangible assets, and debit the account of "non-operating expenditure-other expenses".

The transfer of intangible assets by foreign investment shall be handled in accordance with the relevant provisions of the subject of "foreign investment".

(ii) Liabilities

Borrow from account number 20 1

When borrowing money, debit "bank deposit" and other subjects and credit this subject; When returning the principal, debit the subject and credit the subject of "bank deposit"; When paying loan interest, debit "business expenses" and "non-business expenses" and credit "bank deposits".

Notes payable in account 202

When the company issues or accepts a bill of exchange or pays for the goods with a bill of exchange, it debits the subjects such as "materials" and "accounts payable" and credits this subject. Pay the handling fee of bank acceptance bill, debit the relevant expenditure or expense account and credit the "bank deposit" account. Upon receipt of the notice of the bank's payment of principal and interest, debit the subject and related expenditure subjects and credit the subject of "bank deposit".

Accounts payable, No.203

This course is suitable for institutions that implement internal cost accounting.

The materials and materials purchased by the unit have been accepted and put into storage, but the payment has not been paid. According to the relevant documents, materials and other related subjects should be debited and credited to this subject.

Unpaid items incurred when the unit accepts services provided by other units shall be debited to the relevant expenditure (expense) subject according to the invoice provided by the supplier and credited to the subject.

When the unit pays the payable amount, it shall debit the subject and credit the "bank deposit" and other subjects.

When the company issues and accepts commercial bills to offset accounts payable, it shall debit this account and credit the account of "notes payable".

Accounts received in advance in account No.204

1. When the company receives accounts in advance, it debits the account of "bank deposit" or "cash" and credits this account; When realizing commodity sales (labor service cash), debit this account and credit related income accounts. Return the overpaid amount and make the opposite accounting entry.

2. Units with less advance receipts can also directly credit the advance receipts to the account payable, without setting up this account.

Account 207 Other payables

Various payables and temporary receipts incurred by the unit shall be debited to such subjects as "bank deposit", "business expenditure" and "non-business expenditure" and credited to this account; When paying, debit this account and credit "bank deposit" and other subjects.

No.208 subject "Budget payable".

When obtaining the budget income payable, debit the subjects such as "bank deposit" and credit the subject; When turned over, debit the subjects and credit the subjects such as "bank deposit".

No. 209th subject "financial accounts payable".

When receiving the income payable in the financial special account, debit the subjects such as "bank deposit" and credit the subject; When turned over to the financial special account, make the opposite accounting entries. When the unit that implements the method of turning over the balance of extra-budgetary funds regularly settles the balance of extra-budgetary funds, it shall debit the subject of "business income" and credit the subject.

Tax payable for account number 2 10

Generally, when calculating the tax payable at the end of the month (except for the value-added tax paid by ordinary taxpayers), the unit debits the subjects such as "sales tax" and "balance distribution" and credits the subject; When paying taxes, debit this account and credit "bank deposit" and other subjects.

30 1

1. At the end of the year, the unit shall transfer the undistributed balance of the current period to this account, debit the account of "balance distribution" and credit this account (general fund).

2. For the balance of funds allocated for completed projects, if the unit is retained in accordance with the regulations, it will be transferred to the accounting of this account, debited to the account of "balance of funds" and credited to this account (general fund).

3. When using fixed assets for foreign investment, the subject of "foreign investment" shall be debited and credited to the subject (investment fund) according to the assessed price or the value determined in the contract and agreement; At the same time, according to the original book price of fixed assets, debit the "fixed fund" account and credit the "fixed assets" account.

4 foreign investment in materials and intangible assets shall be handled in accordance with the relevant provisions of the subject of "foreign investment".

302 subject fixed fund

1. When building or purchasing fixed assets, debit the relevant expenditure account, credit the account of "bank deposit", and debit the account of "fixed assets" and credit this account.

2 financing leased fixed assets, according to the actual payment of rent, debit the relevant expenditure subjects, credited to the subject.

3 to accept the donation of fixed assets, debit "fixed assets" subjects, credited to the subject.

4 inventory of fixed assets, according to the full replacement value of the debit "fixed assets" subjects, credited to the subject; Loss of fixed assets, according to the original book price debit the subjects, credited to the "fixed assets" subjects.

5. When selling or transferring fixed assets for foreign investment, debit the account and credit the relevant account.

No.303 subject special fund

1. When withdrawing the medical fund, debit the subjects of "business expenditure-social security fee" and "business expenditure-social security fee" and credit the subjects of "special fund-medical fund".

2. When withdrawing the repair purchase fee, debit the account of "business expenditure-repair fee and equipment purchase fee" or "business expenditure-repair fee and equipment purchase fee" and credit the account of "special fund-repair purchase fee"; When the residual value of scrapped fixed assets is transferred, the account of "bank deposit" shall be debited and credited to this account; When paying the cost of cleaning up the scrapped fixed assets, debit the subject and credit the subject of "bank deposit".

3. At the end of the year, when the institution withdraws the employee welfare fund from the current year's balance according to the prescribed proportion, it shall debit the subjects such as "balance distribution-employee welfare fund" and credit the subject.

4 institutions received the housing fund (excluding individual housing provident fund) income, debit "bank deposits" subjects, credited "special fund-housing fund" subjects. For the deposit of individual housing provident fund, the unit shall set up an auxiliary account to register and account for its deposit, use and balance.

5 the use of special funds, debit the subjects, credited "bank deposits" and other related subjects.

Business balance of account No.306

When calculating the balance at the end of the period, the balance of financial subsidy income, superior subsidy income, affiliated unit payment, business income and other income should be transferred to the subject, and the financial subsidy income, superior subsidy income, affiliated unit payment, business income and other income should be debited and credited to the subject; Transfer the balance of funds, business expenses, turned-over expenses, business tax (non-business), subsidized subordinate units and self-raised infrastructure to this account, debit this account, and credit funds, business expenses, turned-over expenses, business tax, subsidiaries and other subjects.

At the end of the year, the unit should transfer all the balances realized in the current year to the "balance distribution" subject. After carry-over, there is no balance in this account.

Operating balance of No.307th subject

When calculating the operating balance at the end of the period, the balance of "non-operating income" should be transferred to the subject, debited to the subject of "non-operating income" and credited to the subject; Transfer the balance of the subjects such as "operating expenses" and "sales tax" to this account, debit this account and credit the subjects of "operating expenses" and "sales tax".

At the end of the year, the unit shall transfer all operating balances to the "balance distribution" account, and there will be no balance in this account after the carry-over. If it is a loss, it will not be carried forward.

Balance distribution of account No.308

1. Units that pay income tax calculate the income tax payable, debit the account (income tax payable) and credit the account "tax payable".

2 units should be extracted from the special fund calculation, debit the subjects (extraction of special funds), credited to the "special fund" subjects.

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

4. After distribution, the unit shall transfer the undistributed balance of the current year to the subject of "public welfare fund-general fund", debit the subject and credit the subject of "public welfare fund-general fund". After carrying forward, there should be no balance in this account.

(4) Income category

40 1 Subject Finance subsidy income

1. When receiving the financial subsidy income, debit the subjects such as "bank deposit" and credit this subject; Make the opposite accounting entry when returning. Usually, the credit balance of this course reflects the cumulative number of financial subsidy income.

2 at the end of the year, the credit balance of this account will be transferred to the account of "business balance", and this account will be debited and credited to the account of "business balance".

No. 403rd subject superior subsidy income

1. When receiving the subsidy income from the superior, debit the account of "bank deposit" and credit this account.

2. At the end of the year, the balance of this account will be fully transferred to the account of "business balance", debited to this account and credited to the account of "business balance".

No. 404th subject allocated special funds.

1. When receiving the appropriation, debit the account of "bank deposit" and credit this account; When returning the appropriation, make the opposite accounting entry. At ordinary times, the credit balance of this course reflects the cumulative number of funds allocated.

2. At the end of the year, the completed projects are hedged through the subjects of "appropriation funds" and "special expenditures", debited to the subjects, and credited to the subjects of "appropriation funds" and "special expenditures", and the balance shall be handled according to the provisions of the appropriation unit.

Business income of No.405th subject

1. When receiving money or obtaining income, debit "bank deposit" and "accounts receivable" and credit this account; When a unit belonging to a general taxpayer obtains income, it shall deduct the output tax of value-added tax from the actually received price and credit it to this account, and credit the "payable tax-payable value-added tax (output tax)" according to the calculated output tax of value-added tax. With the approval of the financial department, extra-budgetary funds shall be recorded in the "financial accounts payable" and the subject respectively according to the approved proportion when the unit obtains income.

Units that implement the method of turning over the balance of extra-budgetary funds to the financial special account shall, when earning income at ordinary times, first reflect it in full through this account, and then regularly settle the balance of funds payable in the financial special account, and then deduct the part that should be turned over to the financial special account, debit this account and credit the accounts payable in the financial special account.

2. At the end of the period, the balance of this account should be transferred to the account of "business balance", debited to this account and credited to the account of "business balance". There should be no balance in this account after carry-over.

Operating income of 409 subjects

1. This account accounts for the income obtained by institutions from non-independent business activities other than professional business activities and auxiliary activities.

2. When obtaining (or confirming) operating income, debit the subjects such as "bank deposit", "accounts receivable" and "notes receivable", and the units belonging to small-scale taxpayers will be credited to this subject according to the actual price received; Units belonging to general taxpayers should deduct the output tax of value-added tax from the actually received price, and credit this account. According to the calculated output tax of value-added tax, credit "payable tax-payable value-added tax (output tax)".

3. Sales rebate, whether it belongs to the sales of this year or not, should offset the operating income of this period, and institutions belonging to small-scale taxpayers should debit the subject and credit the subject of "bank deposit"; If it belongs to a general taxpayer, the account shall be debited at the price excluding tax, and the account of "tax payable-VAT payable (output tax)" shall be debited according to the VAT output tax calculated at the time of sales, and credited to the account of "bank deposit".

After the unit obtains the operating income and discount, the operating income should be reduced accordingly.

4 at the end of the period, the balance of this course should be transferred to the "non-operating income and expenditure" subject. After the carry-over, there is no balance in this account.

No.4 12 Payment by Subject Subsidiary Company

1. The accounting institution of this subject receives the payment from the affiliated unit as required.

2 units actually received the money, debit the "bank deposit" subjects, credited to the subject, and make the opposite accounting entries when returning the money.

3. At the end of the year, the credit balance of this account will be fully transferred to the "business balance" account, and this account will be debited and credited to the "business balance" account. After the carry-over, there is no balance in this account.

Other income of account number 4 13

1. This course accounts for the income of institutions other than the above income. Such as foreign investment income, fixed assets rental, unrestricted property donated by other units, subsidies from other units and other sporadic miscellaneous income.

2. Other income shall be recognized according to the amount actually received by the unit. When income is obtained, debit "bank deposit" and other subjects, credit this subject, and make the opposite accounting entry when income is returned.

3. At the end of the year, the credit balance of this account will be fully transferred to the "business balance" account, and this account will be debited and credited to the "business balance" account. There should be no balance in this account after carry-over.

(5) expenditure category

Subject 50 1 appropriation

1. This accounting institution allocates the budget funds of its subordinate units according to the approved budget.

2 institutions to allocate funds, debit the subjects, credited to the "bank deposit" subjects. When the allocated funds are recovered, the "bank deposit" account shall be debited and credited to this account.

3. At the end of the year, the debit balance of this account will be fully transferred to the "business balance" account, and the "business balance" account will be debited and credited to this account. There is no balance after this account is carried forward.

Special funds are reserved for the 502nd subject.

1. Special funds allocated by the competent accounting department or the superior unit of this course to the subordinate units that need to be reimbursed separately.

2 set aside special funds, debit the subjects, credit "bank deposits" subjects. When withdrawing money, make the opposite accounting entries.

3. Subordinate units should be treated differently when reimbursing special fund expenditures.

(1) If the superior unit allocates special funds, it shall debit the "allocated funds" account and credit this account.

(2) belongs to the unit with its own funds for its subordinate units set up special funds, according to the channel of funds debit related subjects, credited to the subject.

Expenditure of special fund for No.503rd subject

1. This account accounts for the special funds allocated by the financial department, superior units and other units, and the actual expenditures that need to be reimbursed separately for the specified projects or purposes.

2. Expenditure of special funds mainly includes expenditures for designated projects or purposes, such as scientific research project funds, funds for tapping potential and transformation, and three expenses for science and technology.

3 institutions according to the designated project or the use of labor and materials time-consuming, debit the subjects, credited "bank deposits", "materials" and other subjects; When the project is completed, it should report to the relevant departments separately, debit the "disbursement of funds" subject and credit the subject.

Expenditure of account No.504

1. When business expenses occur, debit this account and credit "cash", "bank deposit" and other accounts. When the current year's expenditure is recovered, it will be deducted from the business expenditure. When the institutions that implement internal cost accounting carry forward the sold operating results or product costs, they should debit the subjects according to the actual costs and credit the finished products subjects.

2 institutions with business activities should correctly divide the boundaries between business expenses and business expenses. Expenditures that can be distinguished should be collected reasonably; For those that cannot be distinguished, they should be allocated according to certain standards; Items that should be included in operating expenses should not be included in operating expenses, nor should they be included in operating expenses.

3. At the end of the year, the debit balance of this account will be fully transferred to the "business balance" account, and the "business balance" account will be debited and credited to this account. There is no balance in this account after the checkout.

No. 505th subject non-operating expenses

1. When non-operating expenses occur in institutions, debit this account and credit "bank deposit" or related accounts.

When the institutions that carry out internal cost accounting carry forward the business service achievements or products that have been sold, they should debit the subject according to the actual cost and credit the subject of finished products.

2. At the end of the period, all the balances of undergraduate programs should be transferred to the "non-operating income and expenditure" account, debited to the "non-operating income and expenditure" account and credited to the account.

509 subject cost expense

1. Institutions that carry out internal cost accounting in this account should be included in the cost of labor services (products and commodities).

2 business activities or expenses incurred in the course of business, debit the subject, credit "materials", "bank deposits" and other related subjects; When the products are accepted and put into storage, the "finished products" account shall be debited and credited to this account.

VAT on account 5 12

1. This account accounts for the taxes and surcharges that institutions should pay for providing services or selling products, including business tax, urban maintenance and construction tax, resource tax and education surcharge.

2. At the end of the month, the public institution shall calculate the sales tax and surcharges that should be borne according to the regulations, debit the subjects and credit the subjects of "tax payable" and "other payables"; When paying taxes and surcharges, debit "taxes payable" and "other payables" and credit "bank deposits".

3. At the end of the period, the balance of this account should be transferred to the account of "business balance" or "business balance", debited to the account of "business balance" and credited to this account.

5 16 subjects are turned over to the superior for expenditure.

1. This course accounts for the expenses paid to the superior unit by the independent accounting unit attached to the superior unit according to the specified standard or proportion.

2 turned over, debit the subjects, credit "bank deposits" and other subjects. At the end of the year, the debit balance of this account will be fully transferred to the "business balance" account, and the "business balance" account will be debited and credited to this account. After closing the account, there is no balance in this account.

5 17 subjects subsidize affiliated units

1. This course accounts for the expenses incurred by institutions in subsidizing their subordinate units with non-financial budget funds.

2. Subsidies to subsidiaries shall be debited to this account and credited to the account of "bank deposit"; When the subsidy is recovered, the opposite accounting entries are made.

3 at the end of the year, the debit balance of the undergraduate course will be transferred to the "business balance" account, and the "business balance" account will be debited and credited to this account. There is no balance after this account is carried forward.

No. 520th subject is carried forward to self-raised infrastructure.

1. The accounting institution of this subject is approved to arrange self-financing capital construction with funds outside the financial subsidy income, and the funds raised by it are transferred to the Construction Bank.

2. When transferring the self-raised capital construction funds to the Construction Bank, the account shall be debited according to the transferred amount and credited to the account of "bank deposit".

3 at the end of the year, the debit balance of this subject should be fully transferred to the "business balance" subject and debited to the "business balance" subject. After carrying forward, there is no balance at the end of the year.