No.21 borrower's money

1. This account accounts for the paid use of money borrowed by public institutions from financial departments, superior competent departments and financial institutions.

2. When borrowing money, debit subjects such as "bank deposit" and credit this subject; When returning the principal, debit the subject and credit the subject of "bank deposit"; Pay loan interest, debit "business expenses" and "operating expenses" and credit "bank deposits".

3. The credit balance of this account reflects the outstanding loan balance.

4. This course should set up a subsidiary ledger according to the creditor's rights unit.

budget payable for No.28 subject

1. This subject accounts for the income that institutions should pay into the national budget according to regulations.

the budget revenue payable mainly includes: funds collected by public institutions and included in the budget management, administrative charge revenue, incomes from fines and confiscations, incomes from property without owners changing their prices, and other funds that should be turned over to the budget according to the budget management regulations.

2. Debit the subjects such as "bank deposit" and credit the subject when obtaining the income of the budget payable; When turned over, debit this course and credit "bank deposit" and other subjects.

3. The credit balance of this account reflects the unpaid amount. There should be no balance in this course at the end of the year.

4. This course should set up a subsidiary ledger according to the category of budget payable.

financial account payable for No.29 subject

1. This subject accounts for the extra-budgetary funds collected by institutions according to regulations and should be turned over to the financial account. The scope of extra-budgetary funds that should be turned over to the financial special account shall be handled in accordance with the provisions of the Ministry of Finance.

2. When receiving the income from the financial accounts payable, debit the subjects such as "bank deposit" and credit this 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.

3. The credit balance of this account reflects the unpaid amount. There is no balance in this course at the end of the year.

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

financial subsidy income of No.41 subject

1. objective to calculate all kinds of business funds allocated by the financial department or level units received by institutions according to the approved budget and fund reporting relationship.

in order to strengthen the accounting management of budget funds, the competent accounting unit should compile quarterly and monthly payment plans. When applying for the current financial subsidy, the "Budget Requisition" should be filled out in "Paragraph" and "Item" and submitted to the finance department at the same level. Institutions in the use of financial subsidies, should be controlled according to the plan, shall not arbitrarily change the use of funds. If the use of "Paragraph" and "Item" needs to be adjusted, an "Application Form for Subject Reuse" should be filled in and reported to the finance department at the same level for approval before use.

2. When receiving financial subsidy income, debit "bank deposit" and other subjects and credit this subject; Make the opposite accounting entry when paying the country. Usually, the credit balance of this course reflects the cumulative number of financial subsidy income.

3. At the end of the year, transfer the credit balance of this course to the course of "Business Balance", debit this course and credit the course of "Business Balance".

4. after year-end closing, there is no balance in this account.

5. This course should set up a subsidiary ledger according to the "section" level of "national budget revenue account".

No.43 subject superior subsidy income

1. The accounting institution of this subject receives the non-financial subsidy funds allocated by the superior unit.

2. when receiving the subsidy income from the superior, debit the subject of "bank deposit" and credit this subject.

3. At the end of the year, the balance of this course will be fully transferred to the subject of "business balance", and this course will be debited and credited to the subject of "business balance".

4. after year-end closing, there is no balance in this account.

No.44 account appropriation fund

1. The accounting institution of this account has received the special funds appropriated by the financial department, the superior unit or other units for specified purposes and needs to be reimbursed separately.

2. When receiving the grant, debit the subject of "bank deposit" and credit this subject; When paying the national appropriation, make the opposite accounting entries. At ordinary times, the credit balance of this course reflects the cumulative number of appropriated funds.

3. At the end of the year, the completed project will be hedged with the subjects of "earmarking" and "earmarking expenditure", debited to the undergraduate day, and credited to the subjects of "earmarking" and "earmarking expenditure", and the balance will be handled according to the provisions of the appropriation unit.

4. This course should set up a subsidiary ledger according to the source of funds and projects for detailed accounting.

business income of No.45 subject

1. This subject accounts for the income obtained by institutions from professional business activities and assistance activities. The extra-budgetary funds received by the unit from the financial special account and some extra-budgetary funds that are not turned over to the financial special account management with the approval of the financial department are also accounted for in this account. However, after receiving the extra-budgetary funds that should be returned to the subordinate units, the competent department should pass the accounting of "other payables".

2. When receiving money or income, debit the subjects such as "bank deposit" and "accounts receivable" and credit this subject; When the unit belonging to the general taxpayer obtains income, the output tax of value-added tax shall be deducted from the actually received price and credited to this account, and the "tax payable-value-added tax payable (output tax)" shall be credited according to the calculated output tax of value-added tax payable. With the approval of the financial department, when the extra-budgetary funds are turned over to the financial special account in proportion, the units that are afraid to make income shall be credited to the "payable financial special account" and the subject respectively according to the approved proportion.

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 when the balance of funds payable in the financial special account is settled regularly, then deduct the part that should be turned over to the financial special account, debit this account and credit the subject of "payable financial special account".

3. At the end of the period, the balance of this course should be transferred to the course of "Business Balance", debited to this course, and credited to the course of "Business Balance". After the carry-over, this course should have no balance.

4. institutions should set up detailed accounts according to the types or sources of business income.

operating income of No.49 subject

1. This subject accounts for the income obtained by non-independent accounting business activities of public institutions 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 received price; The unit that belongs to the general taxpayer shall deduct the output tax of value-added tax according to the actually received price, and credit this account, and credit the "payable tax-payable value-added tax (output tax)" according to the calculated output tax of value-added tax.

3. In case of sales return, whether it belongs to this year's sales or not, the operating income of this period should be offset, and the institutions belonging to small-scale taxpayers should debit the undergraduate day and credit the subject of "bank deposit"; Belonging to the general taxpayer unit, debit the subject at the price excluding tax, debit the subject of "tax payable-VAT payable (output tax)" according to the output tax calculated at the time of sales, and credit the subject of "bank deposit".

the business income shall be offset by the discounts and discounts that the unit makes to obtain business income.

4. at the end of the period, the balance of this course should be transferred to the "operating balance" course. After the carry-over, this course has no balance.

5. companies can set detailed accounts according to income types, or set up several general ledger accounts.

No.412 payment from affiliated units

1. The accounting institution of this account has received the payment from affiliated units according to regulations.

2. When the company actually receives the money, it debits the account of "bank deposit" and credits this account. If the payment is returned, the opposite accounting entry will be made.

3. At the end of the year, transfer the credit balance of this course to the course of "Business Balance", debit this course and credit the course of "Business Balance". After carry-over, there is no balance in this account.

4. This course should set up a subsidiary ledger according to the payment unit.

other income of No.413 subject

1. This subject accounts for the income of institutions other than the above-mentioned income. Such as foreign investment income, fixed assets rental, property donated by other units without limited use, subsidies from other units and other sporadic miscellaneous income.

2. Other income is confirmed by the amount actually received by the company. When income is obtained, the subjects such as "bank deposit" are debited and credited to this subject, and the opposite accounting entry is made when income is returned.

3. At the end of the year, transfer all the credit balance of this course to the course of "Business Balance", debit this course and credit the course of "Business Balance". There should be no balance in this account after carry-over.

4. This course should be set up by income types, such as "investment income", "rental of fixed assets" and "donation income".