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近日,财政部发布《关于收回财政存量资金预算会计处理有关问题的通知》。《通知》要求完善相关科目设置、做好收回结转结余资金的会计处理、做好收回结转结余资金再安排使用的会计处理、做好财政专户资金的有关会计处理。《通知》明确,在《政府收支分类科目》中单独设置专门反映收回财政存量资金的科目,反映上缴国库但不列入当年预算的资金入库情况。在做好收回结转结余资金再安排使用的会计处理方面,《通知》明确,收回或交
Recently, the Ministry of Finance promulgated the “Circular on Reclaiming the Accounting Treatment of Capital Reserve Funds”. The Circular requires that the relevant subjects be properly set up, the accounting treatment for recovering the carry-over funds should be done well, the accounting treatment for recovering the carry-over balance funds should be made, and the accounting treatment for the capital of special accounts should be done. The Circular clearly stipulated that separate accounts set out in the “subjects of government revenue and expenditure classification” specifically reflecting the recovery of funds in the financial stock market should reflect the storage of funds that were turned over to the state treasury but not included in the current budget. In doing well to recover the carry-over balance of funds and then arrange the use of accounting treatment, the “notice” clear, recover or pay