1, this year's income distribution belongs to the net assets of public institutions. At the end of the year, the unit should transfer the balance of the "current income" subject to the "current income distribution" subject.

Borrowing or lending: current surplus,

Borrow or borrow: the surplus distribution of this year.

2, according to the relevant provisions from this year's non-financial allocation balance or operating balance to extract special funds, according to the amount of extraction to calculate the budget accounting subjects:

Debit: surplus distribution this year,

Loan: special fund.

Then, transfer the balance of this year's surplus distribution account to the accumulated surplus account.