, "deferred projects" and other subjects balance, debit "projects under construction-infrastructure projects" subjects; Debit new subjects such as "fixed assets" according to the balance of "delivered assets" and other subjects in "capital construction" subjects; According to the base,
Cash, bank deposit, zero-balance account amount, financial refundable amount and other receivables in the new account are debited to cash on hand, bank deposit, zero-balance account amount, financial refundable amount and other receivables respectively; According to the balance of capital construction funds, credit the new subjects "financial subsidy carry-over", "financial subsidy balance" and "non-financial subsidy carry-over"; According to the balance of "infrastructure investment loans", credit the new subjects of "short-term loans" and "long-term loans".
Other subjects; Credit the new account according to the balance of "project payment payable" in the capital construction account.
Accounts payable and long-term accounts payable; According to the "other payables" in the capital account, credit the "other payables" in the new account; According to the capital account "construction and installation project investment", "equipment investment",
Subtract the sum of the balances of the accounts such as investment to be amortized, project payment in advance and assets delivered for use from the sum of the balances of the accounts such as project payment payable and other payables, and record them in the account of non-current assets in the new account.
Fund "related detailed subjects; According to the balance of other subjects in the fund account, analyze and adjust the corresponding subjects in the new account; According to the above debit and credit difference, credit or debit the "institutional funds" account in the new account.