The unrestricted net assets owned by the accounting institutions of this subject mainly include accumulated surplus funds. This course should be based on the business content accounting in the "general fund" and "investment fund" under two detailed subjects.
"General fund" is mainly used for accounting accumulated surplus funds; "Investment fund" is a fund used to describe foreign investment. At the end of the year, the unit shall transfer the undistributed balance of the current period to this account, debit the account of "balance distribution" and credit this account (general fund).
The balance of funds allocated for completed projects, which is left for use by the unit according to regulations, shall be transferred to the accounting of this account, debited to the "appropriation" account and credited to this account (general fund).
Extended data:
The reflection of the administrative unit's pending property gains and losses should generally be recorded in the subject of "pending property gains and losses", and the corresponding accounting treatment should be carried out in a timely manner after approval according to regulations.
At the end of the year, the operating balance of public institutions will be transferred to the "non-financial subsidy balance distribution" subject, and the "balance distribution" column will be filled out accordingly when preparing the final accounts; The operating loss is not carried forward at the end of the year, and it is reflected in the column of "operating balance" as a negative number in the final statement of the department. The operating losses of public institutions shall be made up by the operating profits of the following years, and shall not be made up by public funds.
Regarding how to reflect the negative balance of public funds and special funds, the Notice pointed out that public funds and special funds should follow the principle of balance of payments, and expenditures should not exceed the size of the fund.
When the unit compiles the final accounts, there is a negative balance of public funds and special funds at the beginning of the year, which is a problem left over from history and should be digested year by year without expanding the negative balance; In case of cost overruns in the current year, the unit shall promptly correct the accounts.
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