結(jié)余資金收回怎么做分錄?

收回或交回的結(jié)轉(zhuǎn)結(jié)余資金,由各級(jí)財(cái)政部門(mén)按規(guī)定統(tǒng)籌用于經(jīng)濟(jì)社會(huì)發(fā)展亟需資金支持的領(lǐng)域.財(cái)政部門(mén)安排使用時(shí),按原預(yù)算科目支出的,總預(yù)算會(huì)計(jì)根據(jù)發(fā)文借記"暫存款"科目,貸記"國(guó)庫(kù)存款"科目;調(diào)整支出科目的,總預(yù)算會(huì)計(jì)應(yīng)根據(jù)發(fā)文按原結(jié)轉(zhuǎn)預(yù)算科目做沖銷(xiāo)處理,借記"暫存款",貸記"一般預(yù)算支出"等科目,同時(shí)按實(shí)際支出預(yù)算科目作列支賬務(wù)處理,借記"一般預(yù)算支出"等科目,貸記"國(guó)庫(kù)存款"等科目.

事業(yè)單位結(jié)轉(zhuǎn)結(jié)余的分錄

1.基本支出的賬務(wù)處理:

(1)財(cái)政補(bǔ)助非專(zhuān)項(xiàng)資金收入結(jié)轉(zhuǎn)

借:財(cái)政補(bǔ)助收入―基本支出

貸:財(cái)政補(bǔ)助結(jié)轉(zhuǎn)―基本支出結(jié)轉(zhuǎn)

(2)財(cái)政補(bǔ)助非專(zhuān)項(xiàng)資金支出結(jié)轉(zhuǎn)

借:財(cái)政補(bǔ)助結(jié)轉(zhuǎn)―基本支出結(jié)轉(zhuǎn)

貸:事業(yè)支出―基本支出(財(cái)政補(bǔ)助支出)

2.項(xiàng)目支出的賬務(wù)處理:

(1)財(cái)政補(bǔ)助專(zhuān)項(xiàng)資金收入結(jié)轉(zhuǎn)

借:財(cái)政補(bǔ)助收入―項(xiàng)目支出

貸:財(cái)政補(bǔ)助結(jié)轉(zhuǎn)―項(xiàng)目支出結(jié)轉(zhuǎn)

(2)財(cái)政補(bǔ)助專(zhuān)項(xiàng)資金支出結(jié)轉(zhuǎn)

借:財(cái)政補(bǔ)助結(jié)轉(zhuǎn)―項(xiàng)目支出結(jié)轉(zhuǎn)

貸:事業(yè)支出―項(xiàng)目支出(財(cái)政補(bǔ)助支出)

關(guān)于結(jié)余資金收回怎么做分錄的問(wèn)題,上述文章示范了具體的分錄做法,你學(xué)會(huì)了嗎?以上就是本文的全部?jī)?nèi)容了,更多相關(guān)資訊盡在會(huì)計(jì)學(xué)堂.