The Finance Bureau applies the administrative accounting system.

Accounting subjects: 1. Assets 101 Cash 102 Bank deposits 103 Marketable securities 104 Temporary payments 105 Inventory materials 106 Fixed assets 2. Liabilities 201 Budget payables 202 Payables to special financial accounts 203 Temporary deposits 3. Net assets 301

Fixed fund 303 Balance 4. Revenue category 401 Appropriated funds 404 Extra-budgetary fund income 407 Other income 5. Expenditure category 501 Fund expenditure 502 Appropriated funds 505 Instructions for the use of carry-over self-raised infrastructure accounting accounts 1. Asset category No. 101 cash

1.

This account accounts for cash on hand in administrative units.

2.

When cash is received, this category is debited and the relevant account is credited; when cash is disbursed, the relevant account is debited and this account is credited.

The debit balance of this account reflects the amount of cash on hand in the administrative unit.

3.

Administrative units should set up a "cash journal", and cashiers will register transactions one by one in the order in which they occur based on receipts and payment vouchers.

At the end of each day's business, the total cash receipts, total cash disbursements and balances for the day should be calculated, and the balances should be checked with the actual inventory to ensure that the accounts are consistent.

4．

Administrative units with foreign currency cash should set up "cash journals" for detailed accounting in RMB and various foreign currencies.

For details, please refer to the "Bank Deposits" account.

Subject No. 102 Bank Deposits 1.

This account accounts for various amounts deposited by administrative units into banks and other financial institutions.

2.

When an administrative unit deposits money into a bank or other financial institution, this account is debited and "cash" and other related accounts are credited. When an administrative unit withdraws and disburses deposits, "cash" and other related accounts are debited and this account is credited.

The debit balance of this account reflects the amount of bank deposits of the administrative unit.

3.

Administrative units should set up "bank deposit journals" according to the bank where the account is opened, the type of deposit, etc.

The cashier will register the business one by one according to the receipt and payment voucher, and the balance should be settled at the end of each day.

The "Bank Deposit Journal" should be reconciled with the bank regularly, at least once a month.

At the end of the month, if there is a difference between the administrative unit's book balance and the bank statement balance, the reasons should be identified one by one and dealt with on a case-by-case basis.

For unsettled accounts, a "Bank Deposit Balance Reconciliation Statement" should be prepared on a monthly basis and the reconciliation should be consistent.

4．

Administrative units with foreign currency deposits should set up "bank deposit journals" under this account for RMB and various foreign currencies for detailed accounting.

For foreign currency bank deposits conducted by administrative units, the foreign currency amount should be converted into RMB for accounting purposes, and the foreign currency amount and conversion rate should be registered.

When foreign currencies are converted into RMB for bookkeeping, they should be converted according to the RMB foreign exchange rate announced by the People's Bank of China at the time the business occurs.

At the end of the year (agencies with large foreign currency deposit business volume can settle quarterly or monthly), the administrative unit shall convert the balance of the foreign currency account into RMB according to the RMB foreign exchange rate announced by the People's Bank of China at the end of the period, as the ending RMB balance of the foreign currency account.

The difference between the adjusted RMB balance of each foreign currency account and the original book balance is included in relevant expenses as exchange losses and gains.

Subject No. 103 Securities 1.

This account accounts for securities purchased by administrative units.

2.

When purchasing securities, this account will be debited and the "bank deposit" account will be credited according to the actual payment; when the principal and interest are paid, the "bank deposit" account will be debited and this account (principal) and "other income" will be credited.

"(interest) account.

The debit balance of this account reflects the principal amount of securities that have not yet been redeemed.

Subject No. 104 Temporary Payment 1.

This account accounts for the settlement amounts incurred by administrative units that need to be written off.

2.

When a temporary payment occurs, this account will be debited and "Cash", "Bank Deposit" and other related accounts will be credited; when settlement is recovered or written-off and transferred expenditures, "Fund Expenditure" and other related accounts will be debited and this account will be credited.

The debit balance of this account reflects the accumulated number of temporary payments that have yet to be settled.

3.

This account should set up detailed accounts according to the name of the debtor unit or individual.

Subject No. 105 Inventory Materials 1.

This account accounts for bulk purchases by administrative units and materials that need to be kept in stock.

If the office materials of the administrative unit are purchased for immediate use or there is no bulk purchase and no inventory is required, this subject does not need to be set up.

2.

Materials purchased or transferred for a fee shall be recorded at the purchase price and transfer price respectively.

Travel expenses, transportation and miscellaneous expenses incurred during material procurement and transportation are not included in the price of inventory materials and are directly included in the accounting of relevant expenditure accounts.