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乡财政在预算执行中发生的结算资金、临时性垫款叫做往来款项。乡财政总预算会计对各项往来款,必须正确核算,及时清理,不得把应交预算收入长期挂在往来帐上,也不得虚报预算支出挂在往来账上。没有资金来源不得对单位作财政性借款。这些款项年终除有明文规定的项目外。一般应无余额。一、与县财政往来款项的核算为了核算与县财政的往来款项,乡财政总预算会计可在资金来源娄科目中。设置预算周转金和与上级往来两个帐户。乡财政年度中向县财政局借入临时性周转金时, 收:预算周转金收:图库(或银行)存款归还时相反,同记付方。年终按规定计算分成收入时, 收:预算结余付:与上级往来待县局审查决算后汇来分成款时,
Rural finance in the budget implementation of settlement funds, temporary advances are called contacts. The total budget of the township financial accounting for all current accounts, must be the correct accounting, timely clean-up, shall not be due to pay long-term budget accounts linked to the accounts, not to be false budget expenditures linked to current accounts. No unit of funds may not be financed without funds. The end of these payments except for the expressly provided items. There should normally be no balance. First, with the county financial transactions between the accounting In order to account for the sum of the financial transactions with the county, the total financial accounting of the township can be funded in the source of Lou subjects. Set up a budget working capital and two accounts with the superior. Rural financial year to the county Bureau of Finance borrowing temporary working capital, income: budget turnaround income: Gallery (or bank) the opposite of the deposit is returned, with the payer. The end of the year according to the provisions of the calculation is divided into income, received: the balance of the budget to pay: