问题已解决
老師,麻煩幫我看一下這個(gè)問題怎么解答? 年末,某事業(yè)單位全年授權(quán)支付額度為800 000 000元。其中,已下達(dá)的指標(biāo)數(shù)為790000000元,實(shí)際使用數(shù)為770 000000元。現(xiàn)根據(jù)相關(guān)資料,做注銷額度處理。請(qǐng)編制財(cái)務(wù)會(huì)計(jì)系統(tǒng)與預(yù)算會(huì)計(jì)系統(tǒng)的會(huì)計(jì)分錄。
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財(cái)務(wù)會(huì)計(jì)分錄
1.?注銷未使用的授權(quán)支付額度,額度為已下達(dá)指標(biāo)數(shù)與實(shí)際使用數(shù)的差額:790000000 - 770000000 = 20000000(元)
借:財(cái)政應(yīng)返還額度 - 財(cái)政授權(quán)支付 20000000
貸:零余額賬戶用款額度 20000000
2.?對(duì)于未下達(dá)的授權(quán)支付額度(800000000 - 790000000 = 10000000元)
借:財(cái)政應(yīng)返還額度 - 財(cái)政授權(quán)支付 10000000
貸:財(cái)政撥款收入 10000000
預(yù)算會(huì)計(jì)分錄
1.?注銷未使用的授權(quán)支付額度(20000000元)
借:資金結(jié)存 - 財(cái)政應(yīng)返還額度 20000000
貸:資金結(jié)存 - 零余額賬戶用款額度 20000000
2.?對(duì)于未下達(dá)的授權(quán)支付額度(10000000元)
借:資金結(jié)存 - 財(cái)政應(yīng)返還額度 10000000
貸:財(cái)政撥款預(yù)算收入 10000000
2024 10/29 09:24
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2024 10/29 09:25
借固定資產(chǎn)130
銀行存款10
貸主營(yíng)業(yè)務(wù)收入140
借主營(yíng)業(yè)務(wù)成本145
貸庫(kù)存商品145
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2024 10/29 09:26
第二分錄發(fā)錯(cuò)了不是你的
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2024 10/29 09:27
好的,麻煩老師再幫我看一下這個(gè)題:
20x9年5月1日,收到零余額賬戶代理銀行的“財(cái)政授權(quán)支付到賬通知書”,該單位承擔(dān)的A財(cái)政項(xiàng)目本年預(yù)算額度到賬30萬(wàn)元。5月4日,A項(xiàng)目支出業(yè)務(wù)活動(dòng)費(fèi)20萬(wàn)元,以轉(zhuǎn)賬支票支付。請(qǐng)編制財(cái)務(wù)會(huì)計(jì)系統(tǒng)與預(yù)算會(huì)計(jì)系統(tǒng)的會(huì)計(jì)分錄。
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暖暖老師 
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2024 10/29 09:29
財(cái)務(wù)會(huì)計(jì)分錄
1.?收到財(cái)政授權(quán)支付額度到賬通知書時(shí):
借:零余額賬戶用款額度300000
貸:財(cái)政撥款收入 - A項(xiàng)目300000
2.?支付業(yè)務(wù)活動(dòng)費(fèi)20萬(wàn)元時(shí):
借:業(yè)務(wù)活動(dòng)費(fèi)用200000
貸:零余額賬戶用款額度200000
預(yù)算會(huì)計(jì)分錄
1.?收到財(cái)政授權(quán)支付額度到賬通知書時(shí):
借:資金結(jié)存 - 零余額賬戶用款額度300000
貸:財(cái)政撥款預(yù)算收入 - A項(xiàng)目300000
2.?支付業(yè)務(wù)活動(dòng)費(fèi)20萬(wàn)元時(shí):
借:事業(yè)支出 - A項(xiàng)目 - 業(yè)務(wù)活動(dòng)費(fèi)200000
貸:資金結(jié)存 - 零余額賬戶用款額度200000
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2024 10/29 09:31
老師,麻煩再幫我看一下最后一道題
某行政單位收到財(cái)政授權(quán)支付額度到賬通知書,收到財(cái)政撥款300 000元。請(qǐng)編制財(cái)務(wù)會(huì)計(jì)與預(yù)算會(huì)計(jì)的會(huì)計(jì)分錄。
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暖暖老師 
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2024 10/29 09:33
財(cái)務(wù)會(huì)計(jì)分錄
- 借:零余額賬戶用款額度 300000
貸:財(cái)政撥款收入 300000
預(yù)算會(huì)計(jì)分錄
- 借:資金結(jié)存 - 零余額賬戶用款額度 300000
貸:財(cái)政撥款預(yù)算收入 300000
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2024 10/29 09:34
太謝謝老師了
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2024 10/29 09:34
不客氣,麻煩給予五星好評(píng)
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