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行政事业单位的预算外资金,是在国家规定的范围内,由单位自行组织和管理,不纳入国家预算的资金。这部分资金有其既定的用途。为了核算预算外收入和支出,各单位应当按照会计制度规定的会计科目设置“预算外收入”和“预算外支出”两个总帐帐户。同时,相应地设置“其他存款”等资金结存类帐户。 “预算外收入”帐户是资金来源类帐户,收方记收入数,付方记退还数和年终转来“预算外支出”的冲帐数,余额在收方。平时的余
The extra-budgetary funds of the administrative institutions are those which are organized and managed by the units themselves and not included in the state budget within the scope prescribed by the state. This part of the money has its intended use. In order to calculate the extra-budgetary income and expenditures, all units shall set up two general ledger accounts “extra-budgetary income” and “extra-budgetary expenditure” according to the accounting subjects prescribed in the accounting system. At the same time, set up “other deposits” and other funds balance class account accordingly. “Extrabudgetary income ” account is the funding source account, the income received by the party, the payment of the number of refunded and the end of the year transferred to “extrabudgetary expenses ” of the number of the balance, the balance in the collection. More than usual