1. Public Offering of Fund refers to the unrestricted net assets owned by non-profit organizations. It can be independently allocated and used by non-profit organizations, including general funds and investment funds. It mainly includes accumulated surplus funds. Business expenses shall be accounted for according to the actual amount incurred in the current period.
2. Fixed funds refer to the funds occupied by fixed assets of administrative institutions. Fixed funds usually increase or decrease according to the increase or decrease of the book balance of fixed assets, and the amount of the two is usually equal; However, in the case of financial leasing of unpaid fixed assets, the amounts of the two are different: fixed assets should be accounted for at the agreed lease price when they are acquired, while fixed funds should be accounted for at the actual amount when they pay the rent.
3, special funds, refers to the institutions in accordance with the provisions of the extraction of funds with special purposes, mainly including employee welfare funds, medical funds, repair and purchase funds, housing funds, etc.
4. Business balance and operating balance, etc. Business balance refers to the balance of income and expenditure of public institutions except financial subsidies, non-financial special funds and operating income and expenditure in a certain period of time.
The difference between all assets and all liabilities of institutions reflects the public and private attributes of institutions, including public funds, fixed funds, special funds and balances. Therefore, the assets of institutions = liabilities+net assets, that is to say, the net assets subject is increased by reducing loans.
Set up such subjects as public fund, fixed fund, special fund, business balance and business balance in accordance with the regulations, make separate accounting for all net assets, confirm them according to cash basis and accrual basis, measure them according to actual amount, and keep accounts by debit and credit bookkeeping method.