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行政事業(yè)單位:繳回部門結(jié)余資金的財(cái)務(wù)分錄和預(yù)算會(huì)計(jì)分錄怎么做
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你好,同學(xué)。
繳回部門結(jié)交資金你是指歸還財(cái)政?
2019 10/08 21:35
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2019 10/08 21:35
是的
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陳詩(shī)晗老師 
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2019 10/08 21:39
繳回財(cái)政后還歸還給你不
就是說(shuō)這個(gè)款項(xiàng)給了財(cái)政后,下年還給你不
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2019 10/08 21:39
不還
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陳詩(shī)晗老師 
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2019 10/08 21:42
借:累計(jì)盈余或凈資產(chǎn)
貸:銀行存款
沖減你之前年度 確認(rèn)的撥款收入
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2019 10/08 21:43
預(yù)算會(huì)計(jì)做嘛?
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陳詩(shī)晗老師 
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2019 10/08 21:46
預(yù)算會(huì)計(jì)是收付實(shí)現(xiàn)制,原則上是要做的。
但是你現(xiàn)在退還的如果是去年的,你預(yù)算會(huì)計(jì)在建賬的時(shí)候,如果將這個(gè)去年的這部分錄入 了期初才做,沒(méi)有就不做
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