For example: A certain scientific research unit has the following business: (1) Received 400,000 funds allocated by superiors for project A.

Fill in the accounting voucher with the relevant vouchers. The accounting entries are: Debit: Bank deposit 400,000 Credit: Special funds allocated - Project A 400,000 (2) To study Project A, use the project funds to purchase a piece of special equipment with a price of 200,000 yuan

, the payment has been made and the equipment has been delivered for use.

Fill in the accounting voucher with the relevant vouchers, and the accounting entries are: Debit: Special expenditure - Topic A (equipment purchase fee) 200,000 Credit: Bank deposit 200,000 At the same time: Debit: Fixed assets 20,000 Credit: Fixed fund 200,000 (3) This topic

Receive a batch of materials for testing, totaling 80,000 yuan. Fill in the accounting voucher with the relevant vouchers. The accounting entries are: Debit: Special expenditure - Project A (materials and power costs) 80,000 Credit: Materials 80,000 (4) Purchase this project

All office supplies total 40,000 yuan. Fill in the accounting vouchers with relevant vouchers. The accounting entries are: Debit: Special expenditure - Project A (other expenses) 40,000 Credit: Bank deposit 40,000 (5) Project A research is completed, all

The cost is 320,000 yuan, and the balance of 80,000 yuan is reserved for the unit's use according to regulations.