How to transfer the original fixed fund to the new account. Normally, the balance of the "fixed fund" account is transferred to the "unrestricted net assets" in the new account. If the assets are related to the formation of the fixed fund, the asset provider or the relevant national laws,

Administrative regulations set restrictions on the use of assets. For this part of fixed funds, they should be transferred to the "limited net assets" in the new account when adjusting accounts. In the accounting of public institutions, are "fixed funds" and "institution funds" classified as assets?

Liabilities, how to understand such accounts "Fixed Fund" and "Business Fund" belong to the "Net Assets" account and do not belong to the asset and liability categories. Fixed funds are the symmetry of "liquid funds". Funds used to purchase fixed assets

.The source of enterprise fixed funds. In socialist state-owned enterprises, it mainly consists of capital construction investment and special appropriations allocated by the state. In the enterprise fund balance sheet, fixed funds are the funds with the net value of fixed assets (also known as the amount of fixed funds occupied)

Source. In our country, with the development of economic system reform in recent years, the number of fixed assets purchased and constructed by enterprises with self-raised funds and borrowed loans is increasing and the fixed capital occupation fee system is implemented. Correspondingly, fixed funds are divided into national fixed funds.

, enterprise fixed funds and fixed funds to be transferred (fixed assets purchased and constructed by loans need to be transferred to national fixed funds and enterprise fixed funds respectively after repayment depending on the source of repayment funds). Strengthen the accounting and management of fixed funds,

It plays an important role in ensuring the integrity of fixed funds, correctly calculating fixed fund occupancy fees, and improving the utilization effect of fixed assets. In order to reflect the increase or decrease in the source of fixed assets, a "fixed fund" account should be set up for accounting. When the state allocates

When machinery and equipment are transferred in, a debit to the "fixed assets" account and a credit to the fixed fund account shall be recorded; when equipment is transferred out, a credit shall be recorded to the fixed assets account, a debit to the fixed fund account shall be recorded, and the credit balance at the end of the fixed fund shall be expressed as the current

There is a net value of fixed assets. Undertaking funds refer to non-limited-purpose net assets owned by non-profit organizations. Fixed funds are funds used to purchase fixed assets. In socialist state-owned enterprises, they are mainly allocated by the state for capital construction investment and special purposes.

Appropriation composition. The net assets account of a public institution refers to the difference between all assets minus all liabilities, reflecting the public and private attributes of the public institution, including public funds, fixed funds, special funds, balances, etc. The specific composition of the net asset account of a public institution

: The net assets of public institutions specifically include public funds, fixed funds, special funds, public balances and operating balances. Among them, special funds refer to funds with special purposes set up by public institutions in accordance with regulations, mainly including employee welfare funds and medical funds.

, repair and purchase funds, housing funds, etc. After seeing how the original fixed funds are transferred to new accounts, when encountering similar problems again, finance can also think about its accounting entries first. Only by understanding why the accounting is done in this way,

You can only understand it when you encounter the same problem in the future. Also, fixed funds are different from fixed assets, and they cannot be attributed to fixed assets accounts when recording financial accounts.