问题已解决
年終,通過(guò)對(duì)賬確認(rèn)本年度財(cái)政直接支付預(yù)算指標(biāo)數(shù)為100000元,當(dāng)年財(cái)政直接支付實(shí)際支出數(shù)為90000元;財(cái)政授權(quán)支付預(yù)算指標(biāo)數(shù)為20000元,財(cái)政部門(mén)已經(jīng)下達(dá)財(cái)政授權(quán)支付額度18000元,單位實(shí)際支付額度為17000元。 財(cái)務(wù)會(huì)計(jì) 借: 貸: 預(yù)算會(huì)計(jì) 借: 貸:
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借,財(cái)政應(yīng)返還額度
貸,財(cái)政撥款收入 1000
借,資金結(jié)存 財(cái)政應(yīng)返還額度 1000
貸,財(cái)政撥款預(yù)算收入 1000
2021 09/10 15:11
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2021 09/10 15:23
就財(cái)務(wù)和預(yù)算各一個(gè)分錄???
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2021 09/10 15:41
你這里月末只需要處理1000沒(méi)有撥付部分
其他?的是收到?時(shí)已經(jīng)?入賬了的
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