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当前,乡镇各单位的预算外资金虽已逐步纳入财政统管,但由于在会计核算方面尚无统一规定,加上各地实际情况不同。以致在建帐问题上出现不同程序的混乱现象。以下是笔者在工作中摸索出的一种处理方法,提出来与同行商讨。一、帐户设置。(1)在乡镇财政所总预算会计设置“预算外资金专户储存”和“专户储存银行存款”两个一级科目,作为专户储存资金的统驭帐户,采用收付记帐法进行核算。(2)乡镇财政所对预算外资金专户储存业务设置以下会计科目进行明细核算:
At present, the extrabudgetary funds of all units in towns and townships have gradually been incorporated into the financial control. However, there is no uniform provision in terms of accounting. In addition, the actual conditions vary from place to place. As a result, there were confusion of different procedures on the issue of account construction. The following is a method I worked out in the work, put forward to discuss with their peers. First, the account settings. (1) In the general budget accounting of township and town governments, the two accounts of “extra-budgetary fund special account storage” and “special account deposit bank deposit” shall be set as the reconciliation account for storing funds in the special account and shall be paid and booked Accounting. (2) The township finance department shall make detailed accounting of the following accounting items for the storage business of extra-budgetary funds in the special account: