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1.某省及其所屬某市財(cái)政2020年發(fā)生如下經(jīng)濟(jì)業(yè)務(wù):(1)在財(cái)政體制結(jié)算中,該省財(cái)政計(jì)算應(yīng)補(bǔ)助所屬某市財(cái)政款項(xiàng)15400元。(2)接(1),10天后,該省財(cái)政通過(guò)國(guó)庫(kù)單一賬戶向所屬該市財(cái)政撥付補(bǔ)助款項(xiàng)154000元。(3)在財(cái)政體制結(jié)算中,該省財(cái)政計(jì)算應(yīng)由所屬下級(jí)某市財(cái)政上解款項(xiàng)9700會(huì)計(jì)分錄
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速問(wèn)速答借,應(yīng)收財(cái)政款 15400
貸,財(cái)政撥款收入 15400
借,國(guó)庫(kù)存款 15400
貸,應(yīng)收財(cái)政款 15400
借,應(yīng)交財(cái)政款 9700
貸,國(guó)庫(kù)存款 9700
2021 12/24 10:09
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