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年终清理结算和结帐,是事业行政单位编报年度决算的一个重要环节,也是保证单位决算报表数字准确、真实、完整的一项基础工作。根据财政部规定,事业行政单位从今年年初开始执行新的《事业行政单位预算会计制度》,因此,应按新制度的要求做好年终清理结算和结帐工作。一、做好年终清理结算工作今年的清理结算工作除了常规性的清理核对年度预算收支数字和预算拨款、缴款数字,各项预算内外收支款项,财产物资以及货币资金外,还要特别注意做好几项新增特殊会计帐目及核算内容的清理。(一)抵支收入的清理结算抵支收入是今年新增加的核算内容,主要反映全额单位在核定的经费预算以外,经财政部门批准自行
Clearing and settlement at the year-end and checkout is an important link in the preparation of the annual accounts of the administrative agencies and is also a basic work for ensuring that the figures of the final accounts of the final accounts are accurate, true and complete. According to the provisions of the Ministry of Finance, the administrative unit for business undertakes to implement the new “budget and accounting system for business administrative units” from the beginning of this year. Therefore, the year-end liquidation and settlement should be well conducted in accordance with the requirements of the new system. I. Doing Year-end Clearing and Settlements This year’s clearing and settlement work, in addition to routine checking and checking of the annual budget receipts and payments, the budgetary appropriation, the payment figures, receipts and payments in various budgets, property and materials, and monetary funds, Pay attention to do several new special accounting and accounting cleared. (1) Clearing income of offsetting income Clearing income is the newly added accounting content this year, mainly reflecting the approval of the financial department for self-owned enterprises