根据现行会计制度规定和一般的习惯做法,对经费包干结余的支出,都要通过“经费支出”这个一级科目的处理。试先举例来加以说明。 (一) 如某事业单位上年度的经费包干结余为1,000元,按规定比例提留的事业发展基金为600元,集体福利和奖励基金为400元。其会计分录如下: 借:拨入经费 1,000 贷:经费包干结余——事业发展基金 600 经费包干结余——集体福利和奖励基金 400 According to the provisions of the current accounting system and the usual practice, the expenditures on the balance of funds under the expenditure package must be handled through the level-one subjects of “expenditure and expenditure”. Try to give an example to illustrate. (1) If the fund balance of a public institution in the previous year is $ 1,000, the business development fund withdrawn at the prescribed rate will be 600 yuan and the collective welfare and bonus fund will be 400 yuan. The accounting entries are as follows: By: Invested Funds 1,000 Credit: Funding Outcomes - SDF 600 Funding Coverage - Collective Welfare and Incentive Funds 400