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国务院各部委、各直属机构办公厅(室):目前,国务院各部委、各直属机构更换正版软件的工作已经完成,采购软件的财政资金也已经支付完毕。为了使各部门做好正版软件采购资金的账务处理工作,现将有关正版软件采购资金账务处理问题通知如下:1.凡属于财政国库管理制度改革试点的部门,其采购正版软件资金的账务按《财政国库管理制度改革试点会计核算暂行办法》的有关规定处理。2.未纳入财政国库管理制度改革试点的部门,其采购正版软件资金的账务处理也按《财政国库管理制度改革试点会计核算暂行办法》的有关规定处理。
State Council ministries and committees and offices of the agencies directly under the State Council: At present, the replacement of copyrighted software by the ministries and commissions of the State Council and the agencies directly under the State Council has been completed, and the financial funds for purchasing software have also been paid. In order to make all departments properly handle the accounting processing of legitimate software purchase funds, the following issues regarding the handling of legitimate software procurement fund accounts are notified as follows: 1. All departments that belong to the pilot of the reform of the fiscal treasury management system purchase funds for genuine software funds. The affairs shall be dealt with in accordance with the relevant provisions of the Interim Measures for the Pilot Accounting of the Reform of the Financial Treasury Management System. 2. The departments that have not been included in the pilot reform of the fiscal treasury management system shall also handle the accounting treatment for the purchase of genuine software funds in accordance with the relevant provisions of the Interim Measures for the Pilot Accounting of the Reform of the Financial Treasury Management System.