項(xiàng)目九累計(jì)盈余的核算

政府會(huì)計(jì)項(xiàng)目九：政府凈資產(chǎn)—累計(jì)盈余的核算《大數(shù)據(jù)與財(cái)務(wù)管理專業(yè)教學(xué)資源庫》山西省財(cái)政稅務(wù)?？茖W(xué)校目錄01前言02累計(jì)盈余的核算前言01前言01.《政府會(huì)計(jì)準(zhǔn)則——基本準(zhǔn)則》《政府會(huì)計(jì)制度——行政事業(yè)單位會(huì)計(jì)科目和報(bào)表》《政府會(huì)計(jì)準(zhǔn)則制度解釋第1號(hào)》熟悉累計(jì)盈余的內(nèi)容；掌握累計(jì)盈余的賬務(wù)處理累計(jì)盈余的賬務(wù)處理本內(nèi)容依據(jù)本內(nèi)容學(xué)習(xí)目標(biāo)本內(nèi)容重點(diǎn)與難點(diǎn)累計(jì)盈余的核算02累計(jì)盈余的核算02.本年盈余分配轉(zhuǎn)入無償調(diào)撥凈資產(chǎn)轉(zhuǎn)入以前年度盈余調(diào)整轉(zhuǎn)入未分配盈余(或未彌補(bǔ)虧損)以及無償調(diào)撥凈資產(chǎn)變動(dòng)的累計(jì)數(shù)累計(jì)盈余本年盈余分配轉(zhuǎn)入無償調(diào)撥凈資產(chǎn)轉(zhuǎn)入以前年度盈余調(diào)整轉(zhuǎn)入累計(jì)盈余是指單位歷年實(shí)現(xiàn)的盈余扣除盈余分配后滾存的金額，以及因無償調(diào)入調(diào)出資產(chǎn)產(chǎn)生的凈資產(chǎn)變動(dòng)額，按照規(guī)定上繳、繳回、單位間調(diào)劑結(jié)轉(zhuǎn)結(jié)余資金產(chǎn)生的凈資產(chǎn)變動(dòng)額，以及對以前年度盈余的調(diào)整金額。定義累計(jì)盈余的核算02.借：本年盈余分配貸：累計(jì)盈余或借：累計(jì)盈余貸：本年盈余分配結(jié)轉(zhuǎn)本年盈余分配1預(yù)算會(huì)計(jì)不作會(huì)計(jì)處理。累計(jì)盈余的核算02.借：無償調(diào)撥凈資產(chǎn)貸：累計(jì)盈余或借：累計(jì)盈余貸：無償調(diào)撥凈資產(chǎn)結(jié)轉(zhuǎn)無償調(diào)撥凈資產(chǎn)2預(yù)算會(huì)計(jì)不作會(huì)計(jì)處理。累計(jì)盈余的核算02.借：零余額賬戶用款額度/銀行存款等貸：累計(jì)盈余或借：累計(jì)盈余貸：財(cái)政應(yīng)返還額度/零余額賬戶用款額度/銀行存款等結(jié)轉(zhuǎn)財(cái)政撥款及其他資金的結(jié)轉(zhuǎn)結(jié)余3預(yù)算會(huì)計(jì)不作會(huì)計(jì)處理。累計(jì)盈余的核算02.借：以前年度盈余調(diào)整貸：累計(jì)盈余或借：累計(jì)盈余貸：以前年度盈余調(diào)整結(jié)轉(zhuǎn)以前年度盈余調(diào)整4預(yù)算會(huì)計(jì)不作會(huì)計(jì)處理。累計(jì)盈余的核算02.借：專用基金貸：累計(jì)盈