行政事业单位国库集中支付账务处理

1、行政事业单位国库集中支付账务处理一、对财政直接支付的支出，预算单位根据财政国库支付执行机构委托代理银 行转来的财政直接支付入账通知书及财政直接支付凭证回执联等原始凭证 登记会计账，会计分录为 :事业单位 :借:事业支出、专款支出等贷: 财政补助收入或事业收入 - 财政直接支付如果财政直接支付部分的支出构成新增固定资产的，应同时登记固定资产账 会计分录为 :借:固定资产贷 : 固定基金行政单位 :借: 经费支出贷:拨入经费或预算外资金收入 - 财政直接支付如果财政直接支付部分的支出构成新增固定资产的，应同时登记固定资产账， 会计分录为 :借:固定资产贷 : 固定基金一级预算单位根据财政直接支付入

2、账通知书登记会计备查账。一级预算单 位有所属二级或多级次预算单位的，由一级预算单位向二级或其他级次预算单位提 供收到和付出款项的凭证，二级及其他级次预算单位据此登记会计备查账。二、对财政授权支付，预算单位根据代理银行盖章的财政授权支付额度到账通知书与分月用款计划核对记账，并在资产类增设 "零余额账户用款额度 ( 事业单位编号 103、行政单位编号 107)" 会计总账科目进行核算，会计分录为 事业单位 :借: 零余额账户用款额度贷: 财政补助收入或事业收入 - 财政授权支付行政单位 :借: 零余额账户用款额度one good, one not. (B) in order t

3、o tailor aid measures. After identification of the poor, to tailor aid measures of poverty for poverty alleviation. Focus on "five to the village to" infrastructure to the village to households and industry support to the household, education and training to the village to the village fami

4、lies, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverty causes door-to-door implementation support responsible, supporting projects and help to fund. According to deficiency what fill what principles, "should be agricultural

5、 is agricultural, and should be workers is workers, and should be tour is tour, and should be business is business", developed more precision of poverty programme, put "sent dish door" into let masses "see single order", ensure a households a this Taiwan account, and a house

6、holds a poverty plans, and a households a helping measures, put poverty funds, and project, and material, implementation to specific village, and specific households, and specific people, real helped points Shang, and help to root Shang. File in the County, 11 out of poverty is presented here, some

7、form of further stressed. In industry poverty aspects, to relies on I County of fruits and vegetables canned and honeysuckle two big industry, play agricultural processing enterprise in funds, and technology, and sales, and employment, aspects of advantage, through "enterprise + base + poor&quo

8、t;, mode, guide poverty village, and poor development quality forest fruit, and Chinese herbal medicines, and mushroom, and facilities vegetables, and flower seedlings, features industry, absorb poverty labor employment increase, effective increased poor business sex income and workers income, 贷:拨入经

9、费或预算外资金收入 - 财政授权支付 三、预算单位从零余额账户通 过转账支用时，会计分录为 : 事业单位 :借:事业支出、材料等 贷: 零余额账户用款额度 行政单位 : 借:经费支出、库存材料等 贷: 零余额账户用款额度四、预算单位从零余额账户提取现金和支用时，会计分录为 : 事业单位 : 借: 现金贷: 零余额账户用款额度 借:事业支出、材料等 贷: 现金 行政单位 : 借: 现金贷: 零余额账户用款额度借:经费支出、库存材料等货: 现金五、预算单位财政授权支付中，因凭证要素填写错误等原因发生的退票、退回 资金等情况，代理银行收到退回的相关款项后应当通知单位按原渠道恢复" 单位零余

10、额账户"财政授权支付额度，即作与支出时相反的会计分录，代理银行相应冲抵向 中国人民银行清算资金的数额。六、年度终了时，预算单位将零余额账户的财政授权支付额度余额注销，会计 分录为:事业单位 :借: 财政补助收入或事业收入 - 财政授权支付贷: 零余额账户用款额度行政单位 :借: 拨入经费或预算外资金收入 - 财政授权支付贷:零余额账户用款额度 one good, one not. ltural processing enterprise in funds, and technology, and sales, and employment, aspects of advantage,

11、 through "enterprise +agricud. In industry poverty aspects, to relies on I County of fruits and vegetables canned and honeysuckle two big industry, play d points Shang, and help to root Shang. File in the County, 11 out of poverty is presented here, some form of further stressehelpe erty funds,

12、 and project, and material, implementation to specific village, and specific households, and specific people, realr", ensure a households a this Taiwan account, and a households a poverty plans, and a households a helping measures, put pove ordeould be business is business", developed more

13、 precision of poverty programme, put "sent dish door" into let masses "see singlhat principles, "should be agricultural is agricultural, and should be workers is workers, and should be tour is tour, and shdoor implementation support responsible, supporting projects and help to fu

14、nd. According to deficiency what fill w-to-y causes doorlies, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverte famicture to the village to households and industry support to the household, education and training to the village t

15、o the villagification of the poor, to tailor aid measures of poverty for poverty alleviation. Focus on "five to the village to" infrastru(B) in order to tailor aid measures. After ident2ased poor business sex income and workers income,and facilities vegetables, and flower seedlings, featur

16、es industry, absorb poverty labor employment increase, effective increoom, base + poor", mode, guide poverty village, and poor development quality forest fruit, and Chinese herbal medicines, and mushr七、上级预算单位根据基层预算单位提供的财政授权支付额度到账通知书、财政授权支付凭证和年终额度余额注销记账凭证登记会计备查账。八、资产类 "银行存款 "科目，核算内容改变为

17、预算单位的自筹资金收入、以前年度结余和各项往来款项等。九、年终决算仍由各预算单位编制，并逐级汇总，由一级预算单位报财政部 门。实行财政直接支付和财政授权支付后，上级单位在汇总资产负债表时，将所属 预算单位的数字相加，不作将上级的 "拨出经费 "与下级的 "拨入经费 "相冲抵的处 理。one good, one not. elped ty funds, and project, and material, implementation to specific village, and specific households, and specific pe

18、ople, real h, ensure a households a this Taiwan account, and a households a poverty plans, and a households a helping measures, put poverorder"ld be business is business", developed more precision of poverty programme, put "sent dish door" into let masses "see single t princ

19、iples, "should be agricultural is agricultural, and should be workers is workers, and should be tour is tour, and shoudoor implementation support responsible, supporting projects and help to fund. According to deficiency what fill wha-to-causes doores, renovate rural village households, twinnin

20、g support to village households. Through villages, analytical grasp of poverty familiure to the village to households and industry support to the household, education and training to the village to the village ication of the poor, to tailor aid measures of poverty for poverty alleviation. Focus on &

21、quot;five to the village to" infrastruct(B) in order to tailor aid measures. After identif3ed poor business sex income and workers income,d facilitiesvegetables, and flower seedlings, features industry, absorb poverty labor employment increase, effective increasom, anase + poor", mode, gui

22、de poverty village, and poor development quality forest fruit, and Chinese herbal medicines, and mushroural processing enterprise in funds, and technology, and sales, and employment, aspects of advantage, through "enterprise + bicultIn industry poverty aspects, to relies on I County of fruits a

23、nd vegetables canned and honeysuckle two big industry, play agr points Shang, and help to root Shang. File in the County, 11 out of poverty is presented here, some form of further stressed.财政国库管理制度改革单位年终结余资金账务处理暂行规定 为进一步规范和加强财政国库管理制度改革单位年终结余资金的账务处理，规 范单位会计核算，根据财政部财政国库管理制度改革单位年终结余资金账务处理 暂行规定制定本规定。一、设

24、立“财政应返还额度”科目在资产类 （资金占用类 ）增设“财政应返还额 度”科目 （ 事业单位编号 125，行政单位编号 115，建设单位编号 235） 。财政直接 支付年终结余资金账务处理时，借方登记单位本年度财政直接支付用款计划额度数 与财政直接支付实际支出数的差额，贷方登记下年度实际支出的冲减数 ; 财政授权 支付年终结余资金账务处理时，借方登记单位零余额账户注销额度数，贷方登记下 年度恢复额度数。二、财政直接支付年终结余资金账务处理行政事业单位、建设单位年终依据本 年度财政直接支付用款计划额度数与当年财政直接支付实际支出数的差额作相关会 计账务处理 :1 行政单位借:财政应返还额度 -

25、财政直接支付贷:拨入经费- 财政直接支付2 事业单位借:财政应返还额度 - 财政直接支付 贷: 财政补助收入 - 财政直接支付3 建设单位借:财政应返还额度 - 财政直接支付 贷:基建拨款- 本年基建基金拨款等 - 财政直接支付 下年度恢复财政直接支付额度后，行政事业单位和建设单位发生实际支出时， 借记支出类科目，贷记“财政应返还额度 - 财政直接支付”科目。三、财政授权支付年终结余资金账务处理（ 一 ） 年底额度注销账务处理行政事业单位、建设单位年终依据代理银行提供的 对账单作相关注销额度的会计账务处理 :1 行政单位借:财政应返还额度 - 财政授权支付one good, one not.

26、4ased poor business sex income and workers income,and facilities vegetables, and flower seedlings, features industry, absorb poverty labor employment increase, effective increoom, base + poor", mode, guide poverty village, and poor development quality forest fruit, and Chinese herbal medicines,

27、 and mushr ltural processing enterprise in funds, and technology, and sales, and employment, aspects of advantage, through "enterprise +agricud. In industry poverty aspects, to relies on I County of fruits and vegetables canned and honeysuckle two big industry, play d points Shang, and help to

28、root Shang. File in the County, 11 out of poverty is presented here, some form of further stressehelpe erty funds, and project, and material, implementation to specific village, and specific households, and specific people, realr", ensure a households a this Taiwan account, and a households a p

29、overty plans, and a households a helping measures, put pove ordeould be business is business", developed more precision of poverty programme, put "sent dish door" into let masses "see singlhat principles, "should be agricultural is agricultural, and should be workers is work

30、ers, and should be tour is tour, and shdoor implementation support responsible, supporting projects and help to fund. According to deficiency what fill w-to-y causes doorlies, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverte fam

31、icture to the village to households and industry support to the household, education and training to the village to the villagification of the poor, to tailor aid measures of poverty for poverty alleviation. Focus on "five to the village to" infrastru(B) in order to tailor aid measures. Af

32、ter ident贷: 零余额账户用款额度2 事业单位 借:财政应返还额度 - 财政授权支付 贷: 零余额账户用款额度3 建设单位借:财政应返还额度 - 财政授权支付贷: 零余额账户用款额度( 二 ) 恢复额度账务处理行政事业单位、建设单位依据下年度年初代理银行提供的额度到账通知书作相 关恢复额度的会计账务处理 :1 行政单位借: 零余额账户用款额度贷:财政应返还额度 - 财政授权支付2 事业单位借: 零余额账户用款额度贷:财政应返还额度 - 财政授权支付3 建设单位借: 零余额账户用款额度贷:财政应返还额度 - 财政授权支付（ 三 ） 如下年度单位收到财政部门批复的上年未下达零余额账户用款额

33、度，作相关会计分录 :借: 零余额账户用款额度贷:财政应返还额度 - 财政授权支付四、年终结余资金及其分配的账务处理按照财政财务管理相关规定执行。五、正式批复后的结余资金数小于已恢复的额度数，作调减结余资金和已提取 基金的账务处理。六、本规定由财政厅负责解释。七、本规定自 2005年1月 1日起施行。one good, one not. ld be business is business", developed more precision of poverty programme, put "sent dish door" into let masses &q

34、uot;see single t principles, "should be agricultural is agricultural, and should be workers is workers, and should be tour is tour, and shoudoor implementation support responsible, supporting projects and help to fund. According to deficiency what fill wha-to-causes doores, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverty familiure to the village to households and industry support to the household, education and training to the village to th