Is working capital income or expenditure?

Question 1: the difference between working capital and salary in the contract. Working capital: The working capital set up by the financial department to adjust the seasonal balance of income and expenditure in the budget year and ensure the timely use of funds is one of the components of financial net assets.

Salary is the salary that employees get under a fixed working relationship.

Question 2: Is the financial working capital income within the budget? Financial working capital does not belong to income, but belongs to working capital, and there are no problems inside and outside the budget for users.

Question 3: How can the balance of fiscal working capital expenditure account be carried forward to the fiscal working capital income account at the end of the year? Solve! ! ! According to the instructions on the use of accounting subjects in Article 56 of the Accounting System for Total Financial Budget, the financial working capital income account should be set with two detailed subjects: interest income and occupation fee income, and the financial working capital expenditure account should be set with two detailed subjects: occupation fee expenditure and business fee expenditure. At the end of the year, the balance of "financial working capital expenditure" should be transferred to "financial working capital income", debited to "financial working capital income" and credited to "financial working capital expenditure"; There is no balance in the subject of "financial working capital expenditure" after the year-end closing; The balance of "financial working capital income" is the balance of financial working capital income and expenditure in the current year, which should be fully transferred to "financial working capital", debited to "financial working capital income" and credited to "financial working capital". After the transfer, there is no balance in the subject of "financial working capital income".

Question 4: Which subject should be transferred to the financial working capital income account at the end of the year?

Instructions for the use of accounting subjects in the financial general budget accounting system

No. 425th subject financial working capital income

……

3. At the end of the year, the balance of the "financial working capital expenditure" subject should be transferred to the subject, debited to the subject and credited to the "financial working capital expenditure" subject. The balance of this course is the balance of revenue and expenditure of fiscal working capital in the current year, which should be fully transferred to the subject of "fiscal working capital", debited to the subject and credited to the subject of "fiscal working capital". After carry-forward, this account has no balance.

Question 5: Accounting continuing education urgently needs an answer. 1 The control of fiscal deposits belongs to (b. Finance department at the same level).

2. General budget accounting is mainly applicable to (d) financial departments at all levels.

3. "Fund budget income" account ledger (c) is set up step by step according to the items and accounts of fund budget income.

4 any unit that directly receives and reports funds or establishes financial relations with the financial department at the same level is (a. the competent accounting unit).

The following units belong to the category of administrative units (B. People's courts).

The bookkeeping basis of budget accounting in China is basically implemented (B. cash basis).

At the end of 7 years, which of the following subjects should be transferred to the subject of "financial working capital income" (D. financial working capital)?

The unit that can be based on accrual basis is (D. institution).

9. When the financial department of a province receives the grain risk fund allocated by the Ministry of Finance to the Agricultural Development Bank of the province, it shall be credited (b. Income from special fund).

10 The account used to account for special fund deposits is (a. Treasury deposits).

1 1 When the financial working capital supplements the budgetary funds, the account (D. General budgetary expenditure) shall be debited.

12 the basic equation of administrative unit accounting is (D. assets+expenditure = liabilities+net assets+income).

13 when supplementing the working capital of the budget at the corresponding level from the budget balance, the following accounting items shall be debited (B. Budget balance).

14 if there is a credit balance in the subject of "current transactions at lower levels", it means that (d) the higher level finance owes the lower level finance.

15 The accounting object of budget accounting is mainly (b. financial fund movement).

Three, multiple-choice questions (this topic ***5 small questions, each small question 5.00 points, ***25 points)

1 Among the following items, the financial revenue includes (a. Fund budget revenue b. Special fund revenue c. Transfer revenue d. Financial working capital revenue).

2. In the following items, the liabilities of administrative units include (b) financial accounts payable and (d) budget payable.

3 Among the following items, the income from financial fund transfer includes (a. Transfer of funds c. Income from the above solutions d. subsidy income).

4. Among the following items, the one that belongs to the detailed account of "financial working capital expenditure" is (a. "occupation fee c." business fee ").

5 According to the revenue and expenditure classification of * * * 20 10, the following items include (a) income from the South-to-North Water Diversion Project Fund, (c) income from the lottery public welfare fund and (d) vehicle tolls.

I can't guarantee that all the above questions are correct, but I can guarantee that you will pass the exam. Good luck ~ ~

Question 6: Budget accounting exercise 1 A municipal finance bureau received a daily report of the state treasury budget revenue, which listed the budget revenue of 300,000 yuan that day and the fund budget revenue of100,000 yuan;

Debit: Treasury 400,000.

Loan: The general budget income is 300,000 yuan.

Loan: Fund budget income 100000.

2, according to the provisions of the budget allocated to the Civil Affairs Bureau this month funds 100 000 yuan;

Debit: general budget expenditure 100000.

Loan: national treasury deposit 100000.

3. Received the Daily Report of Budget Revenue from the State Treasury, showing that the budget revenue of 500,000 yuan in the previous year has been received;

Debit: 500,000 yuan in transit.

Loan: the general budget income is 500,000 yuan.

4. The budget income of participants at the corresponding level this month is 30,000 yuan, which is mistaken for the central budget income, and is now corrected. (60% solution, 40% retention);

Debit: Treasury deposit 12000

Credit: general budget revenue 12000

5. Allocate 300,000 yuan of grain risk fund to relevant grain departments;

Debit: the special fund is 300,000 yuan.

Loan: 300,000 yuan in treasury deposit or other financial deposit.

6. Received a general budget subsidy of 500,000 yuan from the superior and put it into storage;

Debit: 500,000 yuan from the national treasury.

Loan: subsidy income 500,000 yuan.

7. Received an unidentified budget contribution of 65,438+00,000 yuan.

Debit: Treasury deposit 10000.

Loan: temporary deposit 10000.

8. Among the above-mentioned unidentified donations, 8,000 yuan is the confiscated income of the Municipal Administration for Industry and Commerce, and another 2,000 yuan is refunded as the budgetary income.

Debit: temporary deposit 10000

Loan: the general budget income is 8,000 yuan.

Loan: Treasury deposit 2000.

9. Allocate 400,000 yuan for the capital construction of China Construction Bank;

Borrow: 400,000 yuan for infrastructure.

Loan: 400,000 yuan from the national treasury.

According to the infrastructure appropriation report submitted by the infrastructure management department, the infrastructure expenditure is 350,000 yuan, and the balance belongs to the finance;

Debit: General budget expenditure is 350,000 yuan.

Debit: 50,000 yuan from the national treasury.

Loan: 400,000 yuan for infrastructure.

10, converting the temporary loan of100,000 yuan lent to the county finance into a subsidy to the county;

Debit: subsidy expenditure 100000

Loan: 100000 has subordinates.

1 1. Lend users a financial working capital of 200,000 yuan;

Borrow: the financial working capital is 200,000 yuan.

Loan: 200,000 yuan from other financial deposits.

Lend the county finance bureau a working capital of 300,000 yuan.

Borrow: lend 300,000 yuan of financial working capital.

Loan: 300,000 yuan from other financial deposits.

12. Transfer100,000 yuan from the fund budget balance to balance the budget revenue and expenditure.

Debit: Treasury deposit 100000.

Loan: transfer 100000.

13, with the approval of the financial organ at a higher level, supplement the budget working capital of 400,000 yuan from the balance of the county in the previous year;

Debit: Budget balance is 400,000.

Loan: the budgeted working capital is 400,000 yuan.

14, reply, the general budget funds supplement the financial working capital of 800,000 yuan;

Debit: the general budget expenditure is 800,000 yuan.

Loan: 800,000 yuan from the national treasury.

Debit: Other financial deposits of 800,000 yuan.

Loan: the financial working capital is 800,000 yuan.

15. An administrative department wants to purchase a batch of equipment, and plans to adopt the * * * procurement method. It is estimated that it needs 800,000 yuan, with 50% from * * and 50% from the unit. The total price of equipment after bidding is 750,000 yuan. Requirements: Enter the budget funds of the Finance Department, transfer them to the special account for purchasing funds, pay the equipment expenses, and return the surplus funds.

* * * For accounting entries in procurement business, see Annex * * * Interim Measures for Accounting of Direct Financial Allocation of Procurement Funds (Caiku [20065438+0] No.21).

Transfer the budget funds to the * * * purchase account.

Debit: Temporary payment-* * * The purchase amount is 400,000 yuan.

Loan: 400,000 yuan from the national treasury.

Purchasing special account bookkeeping

Debit: other financial deposits of 400,000 yuan.

Loan: temporary deposit-* * * The purchase amount is 400,000 yuan.

When the self-raised funds of the unit are allocated to the special account of * * * procurement funds, the total financial budget should be accounted for.

Debit: other financial deposits of 400,000 yuan.

Loan: temporary deposit-* * * matching funds for house purchase -―XXX unit 400,000.

When paying for the equipment, it will be credited to the special account for procurement.

Debit: temporary deposit-* * * The purchase amount is 375,000 yuan.

Borrow: temporary deposit-* * purchase matching funds -―XXX unit 375,000.

Loan: Other financial deposits are 750,000 yuan.

The budgetary funds arranged by the financial department are used to declare expenditures and recover surplus procurement funds, and the financial department shall make an overall forecast ..... >>

Question 7: Budget accounting, how to calculate the interest income or occupation fee income of financial working capital! Urgent! ! ! ! ! These two sentences are not contradictory. Add "financial working capital" in the first sentence and "financial working capital income" in the second sentence. "Financial working capital" is the net assets subject, and "financial working capital income" is the income subject. At the end of the year, working capital expenditure should be transferred to working capital income, and the balance of working capital formed should be reflected by the lender in the subject of "financial working capital income", and finally it should be fully transferred to the subject of "financial working capital". Therefore, the final effect of supplementing liquidity is to supplement liquidity, which can be said to be a process and a final result. The essence of these two sentences is the same meaning: when the occupation fee or interest is received, the general budget accountant will make accounts, borrow from other financial deposits, and lend from the financial working capital income-occupation fee income or interest income. This entry not only indicates that the recovered interest income and occupation fee income are used to supplement the financial working capital, but also indicates that the subject of "Financial Working Capital Income" is used to calculate the interest and occupation fee income of the financial working capital. "Accounting System for Total Financial Budget" Article 36 The financial working capital paid for financial use shall be transferred at the same time as the financial expenditure is presented. Interest income (or occupation fee income) of working capital is used to supplement financial working capital after deducting necessary business expenses. Fifty-third financial working capital expenditure refers to the occupation fee paid by the local financial department to borrow financial working capital from the superior and the related expenses paid in accordance with the regulations in the process of working capital management and use. Article 56 Instructions for the use of accounting subjects No.322 Subject Financial Working Capital 1. This course accounts for the paid use of funds set up by financial departments at all levels. 2. When budgetary funds are used to supplement the paid working capital, the relevant budgetary expenditure items shall be debited and credited to the "national treasury deposit" item; At the same time, debit "other financial deposits" and credit this account. When the financial working capital is recovered, the account shall be debited and credited to the relevant budget expenditure account. When the financial working capital income is used to supplement the financial working capital, it shall be debited to the subject of "financial working capital income" and credited to the subject. 3 the credit balance of this course reflects the total financial working capital of the financial department, and the year-end balance is carried forward to the next year. 4. This course can set corresponding subsidiary ledger according to actual needs. Income from financial working capital of No.425 subject 1. This course accounts for the interest and occupation fee income of financial working capital. 2 this course should be set up "interest income" and "occupation fee income" two detailed subjects. When obtaining interest income, debit the subject of "other financial deposits" and credit the subject (interest); When the occupation fee income is obtained, the account of "other financial deposits" shall be debited and credited to the account (occupation fee). 3. At the end of the year, the balance of the "financial working capital expenditure" subject should be transferred to the subject, debited to the subject and credited to the "financial working capital expenditure" subject. The balance of this course is the balance of revenue and expenditure of fiscal working capital in the current year, which should be fully transferred to the subject of "fiscal working capital", debited to the subject and credited to the subject of "fiscal working capital". After carry-forward, this account has no balance.

Question 8: How does the financial department take the blue word of working capital in the opposite direction for bookkeeping? Debit: welfare payable (overpaid part)

Credit: adjustment of profit and loss in previous years (excess)

Question 9: Is the capital occupation fee interest? What is the income from financial working capital occupation fee, and what is the difference from interest income? Is the capital occupation fee interest? The following is for you to screen.

Is the capital occupation fee interest? Content! What non-financial working capital is used to save money and loss, and what is used to lose money and loss? The finance department and the finance department are responsible for managing the financial working capital return or the recovered funds occupied by the deposit business, so as to save funds and losses. Finally, there should be no loss of working capital to support agriculture, workers and undertakings.

(1) Funds occupy financial working capital to recover losses. The return of financial working capital refers to the unpaid funds returned by the lower-level financial department to the higher-level financial department for working capital application. The circulating funds returned or returned between the higher and lower levels of finance are being accommodated between the higher and lower levels of finance, and there is no current name for using non-circulating funds, and there are no questions to be answered. However, in order to promote the financial departments at all levels to withdraw from the fund to deal with the loss of efficiency, it is necessary to provide free subsidies to the lower and higher levels of finance and working capital, and the financial working capital of working capital will be returned from the return;

(2) Financial working capital deposits are harmful to funds and losses. The deposit index of financial working capital refers to the sum of the money brought by the financial department to the slightly coarse dual-purpose fund and the sum of the money recovered from the dual-purpose fund according to the number of categories set by the loan and the specified damage rate. The Ministry of Finance will jointly use the abandoned deposits to make losses on the financial working capital, thus deleting the financial working capital. In order to help financial funds, the deposit interest rate of working capital is lower than the loan interest rate of financial institutions. There is no saying that it takes up the province to recover funds. As far as Chen knows, it hurts money. The main purpose is not to make capital appreciate, but not to weaken the loss of time efficiency of dual funds, to promote the use of dual funds to borrow on time, and to improve the efficiency of capital use.

I hope the following reply will not be helpful for your finance department to manage the return of working capital or the funds recovered in the deposit business, so as to save money and reduce losses. Finally, there should be no loss of working capital to support agriculture, workers and undertakings.

Question 10: Finance and Accounting in Administrative Institutions-Ask experts to comment on the examination paper. Thank you for choosing multiple questions:

1、B

2、C

3、C

4、C

5、D

6. A.

7、D

8、B

9、C

10、B

1 1、B

12、C