It is an accounting subject of public institutions, which is used to calculate the amount occupied by non-current assets such as long-term investment, fixed assets, projects under construction and intangible assets of public institutions. I hope I can help you! ! !
What do borrowers and lenders mean, such as business funds and illiquid assets funds?
Refers to the unrestricted use owned by public institutions.
, divided into general funds and
Two parts. General fund refers to the funds retained by public institutions.
There are two main sources: one is undistributed from the current unit.
Turn in, the second one is from
In accordance with the provisions, the amount left for the use of this unit is transferred to 2.
Talk about; involve
The funds occupied,
The main sources include general fund and non-fund transfers.
Evaluate value-added and transfer from fixed funds.
I hope it works for you!
What do borrowers and lenders mean, such as business funds and illiquid assets funds?
You should be an accountant in an administrative institution. Fixed assets are not depreciated, and fixed assets are relative to fixed funds. Fixed assets are debit balances and fixed funds are credit balances. If there is no financing lease of fixed assets, fixed assets and fixed funds will always be equal.
Non-current assets funds and fixed funds
The new accounting system of public institutions "non-current assets fund" has replaced the original "fixed fund" and "public fund-investment fund" subjects.
The secondary detailed accounts of non-current assets include
Non-current assets fund is the accounting subject of institutions, and the secondary subjects are used to calculate the amount occupied by non-current assets such as long-term investment, fixed assets, projects under construction and intangible assets of institutions.
What do borrowers and lenders mean, such as business funds and illiquid assets funds?
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Why do institutions need to borrow public funds and illiquid assets for long-term investment entries?
Why should long-term investment entries of public institutions borrow Public Offering of Fund and non-current assets funds?
This is because the accounting subjects of public institutions are different from those of enterprises.
The accounting subjects of public institutions are divided into five categories: assets, liabilities, net assets, income and expenditure.
The category of net assets is equivalent to the owner's equity account of an enterprise, but they are not exactly the same.
The net assets of institutions are reflected in the net assets account, and the specific details of net assets include: non-current assets (including long-term investment, fixed assets and intangible assets), special funds, financial subsidy carry-over and balance, non-financial subsidy carry-over, business balance, non-financial subsidy balance distribution and other detailed accounts.
When obtaining long-term investment, the entry of long-term investment should be made:
Debit: business expenditure-basic expenditure-expenditure on goods and services.
Loan: bank deposit (or zero balance account amount)
At the same time, it is necessary to reflect the increase in the net capital of employees in public institutions, so it is necessary to make entries at the same time:
Borrow: long-term investment
Loan: non-current assets fund-long-term investment
What fund is 006644?
Non-current assets fund is an accounting subject of public institutions, which is used to calculate the amount occupied by non-current assets such as long-term investment, fixed assets, projects under construction and intangible assets of public institutions. Non-current assets fund refers to the increase or decrease of non-current assets fund caused by the increase or decrease of non-current assets of accounting institutions. It is a new accounting subject after the promulgation and implementation of "Financial Rules for Institutions" and "Accounting System for Institutions (Revised Edition)".
The net value of fixed assets of public institutions must be equal to the amount of "non-current assets fund-fixed assets".
According to the Accounting System of Public Institutions,
The entries for the purchase of fixed assets by public institutions are as follows:
Debit: business expenditure-basic expenditure (or project expenditure)-other capital expenditure.
Loan: Cash on hand (or amount in bank deposit or zero balance account)
At the same time,
Borrow: fixed assets
Loan: non-current assets fund-fixed assets
When the fixed assets are depreciated monthly, the account of "non-current assets fund-fixed assets" is debited and the account of "accumulated depreciation" is credited according to the depreciation amount that should be accrued.
"Non-current assets fund" is a net asset account, so the net value of fixed assets of public institutions must be equal to the amount of "non-current assets fund-fixed assets". That's right.
For reference only, please choose me if you are satisfied.
Non-current assets funds-fixed assets refer to the right or wrong judgment of institutions on the funds occupied by fixed assets.
Let me answer: non-current assets refers to the amount of non-current assets occupied by institutions, so the statement that non-current assets-fixed assets refers to the funds occupied by institutions on fixed assets is correct. For example, the accounting treatment for the purchase of fixed assets by public institutions is:
Borrow: fixed assets
Loan: non-current assets fund-fixed assets
Meanwhile:
Debit: business expenditure
Loans: bank deposits
Hereby answer!