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年末,將"本年盈余分配"科目的余額轉(zhuǎn)入累計(jì)盈余,借記或貸記"本年盈余分配"科目,貸記或借記累計(jì)盈余. 年末,將"無償調(diào)撥凈資產(chǎn)"科目的余額轉(zhuǎn)入累計(jì)盈余,借記或貸記"無償調(diào)撥凈資產(chǎn)"科目,貸記或借記累計(jì)盈余. 按照規(guī)定上繳財(cái)政撥款結(jié)轉(zhuǎn)結(jié)余、繳回非財(cái)政撥款結(jié)轉(zhuǎn)資金、向其他單位調(diào)出財(cái)政撥款結(jié)轉(zhuǎn)資金時(shí),按照實(shí)際上繳、繳回、調(diào)出金額,借記累計(jì)盈余,貸記"財(cái)政應(yīng)返還額度"、"零余額賬戶用款額度"、"銀行存款"等科目. 按照規(guī)定從其他單位調(diào)入財(cái)政撥款結(jié)轉(zhuǎn)資金時(shí),按照實(shí)際調(diào)入金額,借記"零余額賬戶用款額度"、"銀行存款"等科目,貸記累計(jì)盈余.