(9)20×7年3月31日,由于市政府財(cái)政資金有些緊張,按時(shí)償還由市政府財(cái)政承擔(dān)的省政府債券轉(zhuǎn)貸款部分本金400000元,剩余部分本金50000元(450000-400000)可以由省政府財(cái)政進(jìn)行扣繳。 (10)20×7年4月2日,上級(jí)省政府財(cái)政對(duì)本市政府財(cái)政扣繳地方政府債券轉(zhuǎn)貸款到期未償還本金50000元。 (11)20×7年4月8日,與上級(jí)省財(cái)政的往來(lái)待結(jié)算款項(xiàng)結(jié)清,其中包括本月初被上級(jí)省財(cái)政扣繳的省政府一般債券轉(zhuǎn)貸款部分本金50000元,相應(yīng)款項(xiàng)已通過(guò)財(cái)政國(guó)庫(kù)劃轉(zhuǎn)。將上月末未按時(shí)償還、本月初被上級(jí)省財(cái)政扣繳的省政府一般債券轉(zhuǎn)貸款部分本金50000元列報(bào)支出。根據(jù)以上經(jīng)濟(jì)業(yè)務(wù),為市財(cái)政總預(yù)算會(huì)計(jì)編制有關(guān)會(huì)計(jì)分錄。
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