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年終,通過(guò)對(duì)賬確認(rèn)本年度財(cái)政直接支付預(yù)算指標(biāo)數(shù)為100000元,當(dāng)年財(cái)政直接支付實(shí)際支出數(shù)為90000元;財(cái)政授權(quán)支付預(yù)算指標(biāo)數(shù)為20000元,財(cái)政部門已經(jīng)下達(dá)財(cái)政授權(quán)支付額度18000元,單位實(shí)際支付額度為17000元。
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財(cái)政直接支付部分,財(cái)務(wù)會(huì)計(jì)分錄:
借:財(cái)政應(yīng)返還額度? ?10000? ? (100000-90000)
? ?貸:財(cái)政撥款收入? ?10000
預(yù)算會(huì)計(jì)分錄:
借:資金結(jié)存—財(cái)政應(yīng)返還額度? 10000
? ?貸:財(cái)政撥款預(yù)算收入? ?10000
財(cái)政授權(quán)部分,財(cái)務(wù)會(huì)計(jì)分錄:
借:財(cái)政應(yīng)返還額度? ?3000? ? (20000-17000)
? ?貸:財(cái)政撥款收入? ?2000? ? ? (20000-18000)
? ? ? ? ? 零余額賬戶用款額度? ?1000
預(yù)算會(huì)計(jì)分錄:
借:資金結(jié)存—財(cái)政應(yīng)返還額度? ?3000
? ?貸:財(cái)政撥款預(yù)算收入? ?2000
? ? ? ? ? 資金結(jié)存—零余額賬戶用款額度? ?1000
2021 09/17 16:32
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