Withdrawal of special fund-employee welfare fund is withdrawn according to the balance after deducting the income tax payable from the operating balance.

The balance distribution order of public institutions is as follows

1. Accrued operating balance payable income tax

2. Provision of special funds

3. Carry forward undistributed balance

The balance sheet of public institutions is also filled in the general ledger registered according to the accounting results of public institutions.

The accounts payable you mentioned are in the same direction as the accounting of the enterprise. Other subjects will be different.