1, business balance refers to the balance of public institutions in a certain period of time, except operating income and expenditure. Expressed as:

Business balance = (financial subsidy income+superior subsidy income+contributions from subordinate units+business income+other income)-(allocated funds+business expenses+business tax paid to superior units+non-operating business burden+subsidies to subordinate units).

At the end of the year, institutions should transfer all the business balances realized in the current year to the "balance distribution" subject. After the carry-over, there is no balance in the "business revenue and expenditure" account. (Balance includes business balance, operating balance and balance distribution)

2. At the end of the year, institutions should transfer the current undistributed balance to Public Offering of Fund, debit the account of "balance distribution" and credit the account of "Public Offering of Fund-General Fund".

3. There are two main contents in the balance distribution: first, institutions with income tax payment business calculate the income tax payable; Second, colleges and universities should set aside special funds.

Calculate the special fund to be extracted, debit the account of "Balance Distribution-Special Fund Extraction" and credit the account of "Special Fund". After distribution, the undistributed balance will be transferred to the subject of "public welfare fund-general fund", debited to the subject of "balance distribution" and credited to the subject of "public welfare fund-general fund".

Good luck! In fact, it is ok to get extra points!