The accounting method of special financial funds received by enterprises shall be based on the requirements of the Accounting System and Accounting Standards for Enterprises formulated by the Ministry of Finance in 200 1, and standardize the accounting treatment and accounting subjects of special financial funds:

1, actually received special funds:

Debit: bank deposit

Loan: special payable

2, after the completion of the funded project, the formation of various assets, according to the actual cost:

Borrow: fixed assets (or other related subjects)

Credit: related subjects

Meanwhile:

Debit: special payable

Loan: capital reserve-transfer of funds.

3. The part that does not form assets shall be written off and approved.

Debit: special payable

Credit: related subjects

4. Balance of funds:

Debit: special payable

Loans: bank deposits

: 1. Handle according to the following contents:

Article 20 All kinds of financial funds obtained by an enterprise shall be handled according to the following circumstances:

(a) belongs to the state direct investment, capital injection, increase the state capital or state-owned capital reserve in accordance with the relevant provisions of the state.

(two) belong to the investment subsidy, increase the capital reserve or paid-in capital. When the state allocates funds, if there are provisions on ownership, such provisions shall apply; If there is no provision, it shall be enjoyed by all investors.

(three) belongs to the loan discount, special fund subsidies, as enterprise income.

(4) Funds borrowed and repaid by the government shall be managed as corporate debts.

(five) belong to make up for losses, rescue losses or other purposes, as enterprise income.

Two, for the treatment of capital reserve, according to:

Article 82 of Chapter 4 of Accounting System for Enterprises: Capital reserve includes capital (or share capital) premium, accepting donated assets, capital transfer, foreign currency capital conversion difference, etc. Capital reserve projects mainly include: (5) Transferred capital, which refers to the part of capital reserve transferred by enterprises according to regulations after receiving funds allocated by the state for technological transformation and technical research. The enterprise shall account for the transferred amount;