Borrow: net assets to be repaid-25,000 yuan of short-term national debt payable.

Loan: 25,000 yuan for short-term national debt.

Debit: debt service expenditure 1, 000,000.

The general public * * * budget expenditure at this level is 300,000.

Loan: national treasury deposit1300,000.

Borrow: short-term national debt payable-local government special bonds payable-principal payable 1 million.

-Interest payable: 300,000 yuan.

Loan: net assets to be repaid-short-term government bonds1300,000.

2、

Debit: net assets to be repaid-long-term treasury bonds payable 12 500.

Loan: Long-term national debt payable 12 500.

Borrow: debt service expenditure of 5 million.

General public expenditure at this level is150,000.

Loan: 5150,000 in the national treasury.

Borrow: Long-term government bonds payable-general bonds payable to local governments-principal payable of 5,000,000.

—— Interest payable150,000.

Loan: net assets to be repaid-long-term national debt payable 5150,000.

3、

Debit: Treasury 700,000,000.

Credit: Debt income is 700 million.

Debit: net assets to be repaid-700,000,000 long-term national debt payable.

Loan: 700,000,000 long-term national debt payable.

4、

Debit: Budget expenditure of government funds at the corresponding level100,000.

Loan: national treasury deposit 100 000.