问题已解决
行政單位上繳存量資金 會計(jì)分錄是?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
財(cái)務(wù)會計(jì):
借:累計(jì)盈余—累計(jì)盈余
貸:零余額賬戶用款額度
預(yù)算會計(jì):
借:財(cái)政撥款結(jié)轉(zhuǎn)—?dú)w集上繳—基本支出—日常公用經(jīng)費(fèi)
財(cái)政撥款結(jié)轉(zhuǎn)—?dú)w集上繳—項(xiàng)目支出—A項(xiàng)目
貸:資金結(jié)存—零余額賬戶用款額度
年末轉(zhuǎn)賬:
預(yù)算會計(jì):
借:財(cái)政撥款結(jié)轉(zhuǎn)—累計(jì)結(jié)轉(zhuǎn)—基本支出—日常公用經(jīng)費(fèi)
財(cái)政撥款結(jié)轉(zhuǎn)—累計(jì)結(jié)轉(zhuǎn)—項(xiàng)目支出—項(xiàng)目A
貸:財(cái)政撥款結(jié)轉(zhuǎn)—?dú)w集上繳—基本支出—日常公用經(jīng)費(fèi)
財(cái)政撥款結(jié)轉(zhuǎn)—?dú)w集上繳—項(xiàng)目支出—A項(xiàng)目
2020 01/04 15:37
![](/wenda/img/newWd/sysp_btn_eye.png)