问题已解决
老師你好,我是行政單位,一月份的時候購買辦公用品花了3800元,用的錢是去年財政撥款沒花完的錢,那么這個貸方是不是要走財政授權(quán)支付科目,不能走零余額賬戶? 去年沒花完的錢是不是都在財政應(yīng)返還額度里面?
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你好,但是你今年初應(yīng)該是把額度又從應(yīng)返還轉(zhuǎn)回了零余額才對啊,所以貸方還是用零余額
2020 04/23 18:19
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2020 04/23 18:25
一月份有額度到賬通知書,也是去年的額度,所以我直接走零余額就可以了嗎,那么設(shè)置財政應(yīng)返還額度的意義是什么呢?
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2020 04/23 19:06
年底你做了應(yīng)返還算出來剩多少額度,年初返回來了反分錄沖銷了
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2020 04/24 10:09
我這邊一月份有額度到賬通知書,那么是不是額度到賬通知書到了之后做分錄,沖抵去年年底的額度注銷的分錄?
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2020 04/24 10:16
是的,給你恢復(fù)額度就反分錄沖去年注銷的
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2020 04/24 12:43
但是我這邊額度到了之后 系統(tǒng)自動生成的憑證,財務(wù)會計的為 借:零余額 貸:授權(quán)支付 預(yù)算會計為借:零余額 貸:日常公用經(jīng)費,這樣的對嗎,還有財政直接支付的工資,我這邊看到了已經(jīng)支付了,那么我這邊還是要先計提嗎?
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2020 04/24 12:55
不對吧,你為什么會自動這樣生成,預(yù)算會計都不用零余額而且資金結(jié)存科目啊
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2020 04/24 14:40
系統(tǒng)生成的,前面是資金結(jié)存,打印出來之后就簡略了
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2020 04/24 15:44
哦,那是資金結(jié)存就沒錯
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