《初級(jí)會(huì)計(jì)實(shí)務(wù)》會(huì)計(jì)分錄2021(下)

《初級(jí)會(huì)計(jì)實(shí)務(wù)》會(huì)計(jì)分錄2021（下）五、政府會(huì)計(jì)（一）國(guó)庫集中支付業(yè)務(wù).財(cái)政直接支付業(yè)務(wù)收到“財(cái)政直接支付入賬通知書”時(shí)：預(yù)算會(huì)計(jì)中：借：行政支出/事業(yè)支出貸：財(cái)政撥款預(yù)算收入財(cái)務(wù)會(huì)計(jì)中：借：庫存物品/固定資產(chǎn)/應(yīng)付職工薪酬/業(yè)務(wù)活動(dòng)費(fèi)用/單位管理費(fèi)用貸：財(cái)政撥款收入年末，預(yù)算會(huì)計(jì)中：借：資金結(jié)存——財(cái)政應(yīng)返還額度貸：財(cái)政撥款預(yù)算收入財(cái)務(wù)會(huì)計(jì)中：借：財(cái)政應(yīng)返還額度——財(cái)政直接支付貸：財(cái)政撥款收入下年度，恢復(fù)財(cái)政直接支付額度后，單位以財(cái)政直接支付方式發(fā)生實(shí)際支出：預(yù)算會(huì)計(jì)中：借：行政支出/事業(yè)支出貸：資金結(jié)存——財(cái)政應(yīng)返還額度財(cái)務(wù)會(huì)計(jì)中：借：庫存物品/固定資產(chǎn)/應(yīng)付職工薪酬/業(yè)務(wù)活動(dòng)費(fèi)用/單位管理費(fèi)用貸：財(cái)政應(yīng)返還額度——財(cái)政直接支付.財(cái)政授權(quán)支付業(yè)務(wù)收到代理銀行蓋章的“授權(quán)支付到賬通知書”時(shí)：預(yù)算會(huì)計(jì)中：借：資金結(jié)存——零余額賬戶用款額度貸：財(cái)政撥款預(yù)算收入財(cái)務(wù)會(huì)計(jì)中：借：零余額賬戶用款額度貸：財(cái)政撥款收入按規(guī)定支用額度時(shí)：預(yù)算會(huì)計(jì)中：借：行政支出/事業(yè)支出貸：資金結(jié)存——零余額賬戶用款額度財(cái)務(wù)會(huì)計(jì)中：借：庫存物品/固定資產(chǎn)/應(yīng)付職工薪酬/業(yè)務(wù)活動(dòng)費(fèi)用/單位管理費(fèi)用貸：零余額賬戶用款額度年末，依據(jù)代理銀行提供的對(duì)賬單作注銷額度的賬務(wù)處理：預(yù)算會(huì)計(jì)中：借：資金結(jié)存——財(cái)政應(yīng)返還額度貸：資金結(jié)存——零余額賬戶用款額度財(cái)務(wù)會(huì)計(jì)中：借：財(cái)政應(yīng)返還額度——財(cái)政授權(quán)支付貸：零余額賬戶用款額度下年年初恢復(fù)額度時(shí)：預(yù)算會(huì)計(jì)中：借：資金結(jié)存——零余額賬戶用款額度貸：資金結(jié)存——財(cái)政應(yīng)返還額度財(cái)務(wù)會(huì)計(jì)中：借：零余額賬戶用款額度貸：財(cái)政應(yīng)返還額度——財(cái)政授權(quán)支付年末，單位本年度財(cái)政授權(quán)支付預(yù)算指標(biāo)數(shù)大于零余額賬戶用款額度下達(dá)數(shù)的，根據(jù)未下達(dá)的用款額度預(yù)算會(huì)計(jì)中：借：資金結(jié)存——財(cái)政應(yīng)返還額度貸：財(cái)政撥款預(yù)算收入財(cái)務(wù)會(huì)計(jì)中：借：財(cái)政應(yīng)返還額度——-財(cái)政授權(quán)支付貸：財(cái)政撥款收入下年度收到財(cái)政部門批復(fù)的上年末未下達(dá)零余額賬戶用款額度時(shí)：預(yù)算會(huì)計(jì)中：借：資金結(jié)存——零余額賬戶用款額度貸：資金結(jié)存——財(cái)政應(yīng)返還額度財(cái)務(wù)會(huì)計(jì)中：借：零余額賬戶用款額度貸：財(cái)政應(yīng)返還額度——財(cái)政授權(quán)支付（二）非財(cái)政撥款收支業(yè)務(wù).事業(yè)（預(yù)算）收入（1）采用財(cái)政專戶返還方式管理的事業(yè)（預(yù)算）收入，實(shí)現(xiàn)應(yīng)上繳財(cái)政專戶的事業(yè)收入時(shí)：財(cái)務(wù)會(huì)計(jì)中：借：銀行存款/應(yīng)收賬款貸：應(yīng)繳財(cái)政款向財(cái)政專戶上繳款項(xiàng)時(shí)：財(cái)務(wù)會(huì)計(jì)中：借：應(yīng)繳財(cái)政款貸：銀行存款收到財(cái)政專戶返還的事業(yè)收入時(shí)：財(cái)務(wù)會(huì)計(jì)中：借：銀行存款貸：事業(yè)收入預(yù)算會(huì)計(jì)中：借：資金結(jié)存——貨幣資金貸：事業(yè)預(yù)算收入（2）采用預(yù)收款方式確認(rèn)的事業(yè)（預(yù)算）收入，實(shí)際收到預(yù)收款項(xiàng)時(shí)：財(cái)務(wù)會(huì)計(jì)中：借：銀行存款貸：預(yù)收賬款預(yù)算會(huì)計(jì)中：借：資金結(jié)存——貨幣資金貸：事業(yè)預(yù)算收入以合同完成進(jìn)度確認(rèn)收入時(shí)：財(cái)務(wù)會(huì)計(jì)中：借：預(yù)收賬款貸：事業(yè)收入（3）采用應(yīng)收款方式確認(rèn)的事業(yè)收入，根據(jù)合同完成進(jìn)度計(jì)算本期應(yīng)收的款項(xiàng)：財(cái)務(wù)會(huì)計(jì)中：借：應(yīng)收賬款貸：事業(yè)收入實(shí)際收到款項(xiàng)時(shí)：財(cái)務(wù)會(huì)計(jì)中：借：銀行存款貸：應(yīng)收賬款預(yù)算會(huì)計(jì)中：借：資金結(jié)存——貨幣資金貸：事業(yè)預(yù)算收入.捐贈(zèng)（預(yù)算）收入和支出（1）捐贈(zèng)（預(yù)算）收入接受捐贈(zèng)的貨幣資金：財(cái)務(wù)會(huì)計(jì)中：借：銀行存款/庫存現(xiàn)金貸：捐贈(zèng)收入預(yù)算會(huì)計(jì)中：借：資金結(jié)存——貨幣資金貸：其他預(yù)算收入——捐贈(zèng)預(yù)算收入接受捐贈(zèng)的非現(xiàn)金資產(chǎn)：財(cái)務(wù)會(huì)計(jì)中：借：庫存物品/固定資產(chǎn)貸：銀行存款捐贈(zèng)收入預(yù)算會(huì)計(jì)中：借：其他支出貸：資金結(jié)存——貨幣資金（2）捐贈(zèng)（支出）費(fèi)用對(duì)外捐贈(zèng)現(xiàn)金資產(chǎn)：財(cái)務(wù)會(huì)計(jì)中：借：其他費(fèi)用貸：銀行存款預(yù)算會(huì)計(jì)中：借：其他支出貸：資金結(jié)存——貨幣資金對(duì)外捐贈(zèng)非現(xiàn)金資產(chǎn)：財(cái)務(wù)會(huì)計(jì)中，應(yīng)當(dāng)將資產(chǎn)賬面價(jià)值轉(zhuǎn)入“資產(chǎn)處置費(fèi)用”科目。如未支付相關(guān)費(fèi)用，預(yù)算會(huì)計(jì)不做賬務(wù)處理。（三）預(yù)算結(jié)轉(zhuǎn)結(jié)余及分配業(yè)務(wù).財(cái)政撥款結(jié)轉(zhuǎn)（1）年末結(jié)轉(zhuǎn)：借：財(cái)政撥款預(yù)算收入貸：財(cái)政撥款結(jié)轉(zhuǎn)——本年收支結(jié)轉(zhuǎn)借：財(cái)政撥款結(jié)轉(zhuǎn)——本年收支結(jié)轉(zhuǎn)貸：事業(yè)支出——財(cái)政撥款支出（2）從其他單位調(diào)入財(cái)政撥款結(jié)轉(zhuǎn)資金：財(cái)務(wù)會(huì)計(jì)中：借：零余額賬戶用款額度/財(cái)政應(yīng)返還額度等貸：累計(jì)盈余預(yù)算會(huì)計(jì)中：借：資金結(jié)存——財(cái)政應(yīng)返還額度/零余額賬戶用款額度/貨幣資金貸：財(cái)政撥款結(jié)轉(zhuǎn)——?dú)w集調(diào)入（3）上繳或向其他單位調(diào)出財(cái)政撥款結(jié)轉(zhuǎn)資金：財(cái)務(wù)會(huì)計(jì)中：借：累計(jì)盈余貸：零余額賬戶用款額度/財(cái)政應(yīng)返還額度等預(yù)算會(huì)計(jì)中：借：財(cái)政撥款結(jié)轉(zhuǎn)——?dú)w集上繳/歸集調(diào)出貸：資金結(jié)存——財(cái)政應(yīng)返還額度/零余額賬戶用款額度/貨幣資金（4）因會(huì)計(jì)差錯(cuò)調(diào)整以前年度財(cái)政撥款結(jié)轉(zhuǎn)資金：財(cái)務(wù)會(huì)計(jì)中：借：以前年度盈余調(diào)整貸：零余額賬戶用款額度/銀行存款等或編制相反分錄。預(yù)算會(huì)計(jì)中：借：資金結(jié)存——財(cái)政應(yīng)返還額度/零余額賬戶用款額度/貨幣資金貸：財(cái)政撥款結(jié)轉(zhuǎn)—一年初余額調(diào)整或編制相反分錄。（5）改變財(cái)政撥款結(jié)余資金用途：借：財(cái)政撥款結(jié)余——單位內(nèi)部調(diào)劑貸：財(cái)政撥款結(jié)轉(zhuǎn)——單位內(nèi)部調(diào)劑（6）沖銷財(cái)政撥款結(jié)轉(zhuǎn)的有關(guān)明細(xì)科目余額：借：財(cái)政撥款結(jié)轉(zhuǎn)——本年收支結(jié)轉(zhuǎn)——年初余額調(diào)整——?dú)w集調(diào)入——?dú)w集調(diào)出——?dú)w集上繳——單位內(nèi)部調(diào)劑貸：財(cái)政撥款結(jié)轉(zhuǎn)——累計(jì)結(jié)轉(zhuǎn)結(jié)轉(zhuǎn)后，除“累計(jì)結(jié)轉(zhuǎn)”明細(xì)外，財(cái)政撥款結(jié)轉(zhuǎn)其他明細(xì)科目均無余額。（7）將符合結(jié)余性質(zhì)的項(xiàng)目余額轉(zhuǎn)入財(cái)政撥款結(jié)余：借：財(cái)政撥款結(jié)轉(zhuǎn)——累計(jì)結(jié)轉(zhuǎn)貸：財(cái)政撥款結(jié)余——結(jié)轉(zhuǎn)轉(zhuǎn)入.財(cái)政撥款結(jié)余（1）按規(guī)定上繳或注銷財(cái)政撥款結(jié)余資金：財(cái)務(wù)會(huì)計(jì)中：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等預(yù)算會(huì)計(jì)中：借：財(cái)政撥款結(jié)余——?dú)w集上繳貸：資金結(jié)存（2）因會(huì)計(jì)差錯(cuò)調(diào)整以前年度財(cái)政撥款結(jié)余：財(cái)務(wù)會(huì)計(jì)中：借：以前年度盈余調(diào)整貸：零余額賬戶用款額度/銀行存款等或編制相反分錄。預(yù)算會(huì)計(jì)中：借：資金結(jié)存——財(cái)政應(yīng)返還額度/零余額賬戶用款額度/貨幣資金貸：財(cái)政撥款結(jié)余——年初余額調(diào)整或編制相反分錄。（3）年末沖銷有關(guān)明細(xì)科目余額：借：財(cái)政撥款結(jié)余——年初余額調(diào)整/歸集上繳/單位內(nèi)部調(diào)劑/結(jié)轉(zhuǎn)轉(zhuǎn)入貸：財(cái)政撥款結(jié)余一—累計(jì)結(jié)余.非財(cái)政撥款結(jié)轉(zhuǎn)（1）將相關(guān)收入和支出轉(zhuǎn)入非財(cái)政撥款結(jié)轉(zhuǎn)：借：事業(yè)預(yù)算收入/上級(jí)補(bǔ)助預(yù)算收入/附屬單位上繳預(yù)算收入等貸：非財(cái)政撥款結(jié)轉(zhuǎn)——本年收支結(jié)轉(zhuǎn)借：非財(cái)政撥款結(jié)轉(zhuǎn)——本年收支結(jié)轉(zhuǎn)貸：行政支出/事業(yè)支出/其他支出等（2）從預(yù)算收入中提取項(xiàng)目管理費(fèi)用或間接費(fèi)：財(cái)務(wù)會(huì)計(jì)中：借：?jiǎn)挝还芾碣M(fèi)用貸：預(yù)提費(fèi)用預(yù)算會(huì)計(jì)中：借：非財(cái)政撥款結(jié)轉(zhuǎn)——項(xiàng)目間接費(fèi)用或管理費(fèi)貸：非財(cái)政撥款結(jié)余——項(xiàng)目間接費(fèi)用或管理費(fèi)（3）因會(huì)計(jì)差錯(cuò)調(diào)整非財(cái)政撥款結(jié)轉(zhuǎn)資金：財(cái)務(wù)會(huì)計(jì)中：借：以前年度盈余調(diào)整貸：銀行存款預(yù)算會(huì)計(jì)中：借：資金結(jié)存——貨幣資金貸：非財(cái)政撥款結(jié)轉(zhuǎn)一—年初余額調(diào)整（4）按規(guī)定繳回非財(cái)政撥款結(jié)轉(zhuǎn)資金：財(cái)務(wù)會(huì)計(jì)中：借：累計(jì)盈余貸：銀行存款預(yù)算會(huì)計(jì)中：借：非財(cái)政撥款結(jié)轉(zhuǎn)——繳回資金貸：資金結(jié)存——貨幣資金（5）沖銷有關(guān)明細(xì)科目余額：借：非財(cái)政撥款結(jié)轉(zhuǎn)——年初余額調(diào)整/項(xiàng)目間接費(fèi)用或管理費(fèi)/繳回資金/本年收支結(jié)轉(zhuǎn)貸：非財(cái)政撥款結(jié)轉(zhuǎn)—一累計(jì)結(jié)轉(zhuǎn)（6）結(jié)轉(zhuǎn)留歸本單位使用的已完成項(xiàng)目的剩余資金：借：非財(cái)政撥款結(jié)轉(zhuǎn)——累計(jì)結(jié)轉(zhuǎn)貸：非財(cái)政撥款結(jié)余——結(jié)轉(zhuǎn)轉(zhuǎn)入.非財(cái)政撥款結(jié)余（1）有所得稅繳納義務(wù)的單位繳納企業(yè)所得稅：財(cái)務(wù)會(huì)計(jì)中：借：其他應(yīng)交稅費(fèi)——單位應(yīng)交所得稅貸：銀行存款預(yù)算會(huì)計(jì)中：借：非財(cái)政撥款結(jié)余——累計(jì)結(jié)余貸：資金結(jié)存——貨幣資金（2）因會(huì)計(jì)差錯(cuò)調(diào)整非財(cái)政撥款結(jié)余資金：財(cái)務(wù)會(huì)計(jì)中：借：以前年唐盈余調(diào)整貸：銀行存款預(yù)算會(huì)計(jì)中：借：資金結(jié)存——貨幣資金貸：非財(cái)政撥款結(jié)余——年初余額調(diào)整（3）沖銷有關(guān)明細(xì)科目余額：借：非財(cái)政撥款結(jié)余——年初余額調(diào)整/項(xiàng)目間接費(fèi)用或管理費(fèi)/結(jié)轉(zhuǎn)轉(zhuǎn)入貸：非財(cái)政撥款結(jié)余——累計(jì)結(jié)余（4）結(jié)轉(zhuǎn)非財(cái)政撥款結(jié)余分配的科目余額：借：非財(cái)政撥款結(jié)余——累計(jì)結(jié)余貸：非財(cái)政撥款結(jié)余分配或編制相反分錄。（5）結(jié)轉(zhuǎn)其他結(jié)余科目余額：借：非財(cái)政撥款結(jié)余—一累計(jì)結(jié)余貸：其他結(jié)余或編制相反分錄。.專用結(jié)余、經(jīng)營(yíng)結(jié)余、其他結(jié)余及非財(cái)政撥款結(jié)余分配（1）專用結(jié)余：根據(jù)有關(guān)規(guī)定從本年度非財(cái)政撥款結(jié)余或經(jīng)營(yíng)結(jié)余中提取基金時(shí)：借：非財(cái)政撥款結(jié)余分配貸：專用結(jié)余按使用的金額：借：專用結(jié)余貸：資金結(jié)存——貨幣資金（2）經(jīng)營(yíng)結(jié)余：借：經(jīng)營(yíng)預(yù)算收入貸：經(jīng)營(yíng)結(jié)余借：經(jīng)營(yíng)結(jié)余貸：經(jīng)營(yíng)支出借：經(jīng)營(yíng)結(jié)余貸：非財(cái)政撥款結(jié)余分配經(jīng)營(yíng)結(jié)余若為借方余額，則不予結(jié)轉(zhuǎn)。（3）其他結(jié)余：借：事業(yè)預(yù)算收入/上級(jí)補(bǔ)助預(yù)算收入/附屬單位上繳預(yù)算收入等貸：其他結(jié)余借：其他