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目前全国多数地区已普遍建立了乡财政,但至今全国还未制定出统一的制度。有的地区虽已制定了试行制度,地区之间也不一致,对通过财政所过渡后再上解的科目设置和核算方法,大体上有两种情况。第一种是,财政所收到存入银行的预算收入时:收:预算暂存;收:预算存款。汇总上解时:收:预算收入;付:上解支出。同时记:付:预算暂存;付:预算存款。第二种是,收到存入银行的进帐单时:收,预算收入;收:预算存款。汇总上解时:付:上解支出,付:预算存款。
At present, the rural finance has been generally established in most parts of the country, but so far a unified system has not yet been formulated in the country. Although some regions have developed a pilot system and regions are not consistent with each other, there are basically two situations for the setting and accounting of subjects that can be reopened through the transition of finance. The first is when the fiscal revenue received by the bank is included in the budget: Receipt: The budget is temporarily stored; Receipt: The budget deposit. When the summary solution: income: budget revenue; pay: on the solution. At the same time note: pay: the budget temporarily; pay: the budget deposit. The second is received when the bank bills: income, budget revenue; income: the budget deposit. Summarize the solution: pay: on the solution, pay: the budget deposit.