Set up a "proceeds from special purpose fund" account, which is used to calculate the proceeds from special purpose fund set or obtained by the financial department according to regulations. Including special funds designated by the Ministry of Finance (such as "grain risk fund") and special funds set up by local financial departments according to regulations. "proceeds from special purpose fund" is based on the amount actually received by the general budget accountant. The debit notes the number returned by proceeds from special purpose fund or the number transferred to the "special fund balance" at the end of the year, and the credit notes the number obtained from the financial department at a higher level or the budget expenditure arrangement at the corresponding level. Usually, the credit balance reflects the cumulative number of proceeds from special purpose fund, and the balance at the end of the year is all transferred to the "special fund balance" account, and there is no balance at the end of the year after carry-over. This account should be set up according to the special fund items.

[ Example 1] The Ministry of Finance subsidizes the "grain risk fund" of a provincial finance department with 1 million yuan, and transfers the funds to the "grain risk fund" special account of the Agricultural Development Bank of this province. According to relevant vouchers, the accounting entries are as follows:

Debit: other financial deposits-grain risk fund deposits of 1,,

Loan: dealings with superiors-general budget of 1,,

Debit: general budget expenditure of 1,,

Loan: proceeds from special purpose fund-grain risk fund income of 1,, < The subsidy funds from the financial department at a higher level should be accounted for as subsidy income, but the subsidy income is generally settled by the financial departments at a higher level at the end of the year. Therefore, when receiving the subsidy funds from the higher level, it should be treated as dealing with the higher level first. At the same time, the "food risk fund" is allocated by the higher-level finance to the lower-level finance through the form of subsidy expenditure, and is not treated as the budget expenditure of the higher-level finance, but should be paid by the lower-level finance that uses the funds specifically; If a certain fund is subsidized by the higher-level finance through budget expenditure, the lower-level finance can no longer be charged, otherwise it will lead to repeated charging.

Example 2 The financial department of a province arranged a "grain risk fund" of 3 million yuan through budgetary expenditure

Borrowing: general budgetary expenditure of 3,,

Borrowing: other financial deposits-grain risk fund deposits of 3,,

Lending: proceeds from special purpose fund-grain risk fund income of 3,,. Account, the grain risk fund income of 2 million yuan will be transferred to the "special fund balance" account, and the accounting entries will be made according to the relevant documents as follows:

Debit: proceeds from special purpose fund-grain risk fund income of 2,,

Loan: special fund balance-grain risk fund balance of 2,,.