I would like to ask: how to make entries for government-subsidized science and technology funds and special funds? How is this money accounted for? Please give an example, thank you.

According to the current regulations, for the funds allocated by the state with special purposes, such as special use for technological transformation and technical research, according to the relevant provisions of the Accounting System for Enterprises, enterprises should debit the account of "bank deposit" and credit the account of "special accounts payable" when actually receiving the special funds; After the completion of the appropriation project, assets will be formed, debited to "fixed assets" and other subjects, and credited to related subjects; At the same time, debit the "special accounts payable" account and credit the "capital reserve" account. If no assets are formed, after the report is approved, the "special accounts payable" account shall be debited and the relevant accounts shall be credited; After the completion of the appropriation project, if the balance of the appropriation needs to be turned over, debit the account of "special payables" and credit the account of "bank deposits"; Do not need to be turned over, should be credited to the "capital reserve" subjects.

For example. An enterprise has obtained financial allocation of 1 10,000 yuan, which is earmarked for a technical research project. The actual expenditure of the enterprise is: purchasing 400,000 yuan of fixed assets, paying 200,000 yuan of salaries for scientific researchers, 250,000 yuan of expenses for testing, travel and office, and the actual * * * use is 6,543,805 yuan. Then, according to the provisions of the enterprise accounting system, the accounting treatment is as follows:

I. receipt of funds

Debit: the bank deposit is 6,543,800 yuan.

Loan: the special payable is 6,543,800 yuan.

Second, the formation of assets.

Borrow: fixed assets of 400,000 yuan.

Loan: 400,000 yuan in bank deposit.

Debit: the special payable is 400,000 yuan.

Loan: capital reserve-distribution transferred to 400,000 yuan.

Three. Unformed assets

Debit: special payable: 450,000 yuan.

Loan: the salary payable is 200,000 yuan.

Loan: 250,000 yuan for bank deposits and other subjects.