问题已解决
老師,請(qǐng)教一個(gè)問(wèn)題。政府會(huì)計(jì)上年以確認(rèn)收入,下年初政府又把指標(biāo)收回,這賬務(wù)怎么處理?
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是什么指標(biāo)?零余額賬戶(hù)用款額度?
2021 10/20 20:27
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2021 10/21 09:01
財(cái)政直接支付指標(biāo)
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家權(quán)老師 
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2021 10/21 09:21
財(cái)務(wù)會(huì)計(jì):
借:累計(jì)盈余—?dú)w集調(diào)整財(cái)政撥款結(jié)轉(zhuǎn)結(jié)余
? ? ? ? ?貸:財(cái)政應(yīng)返還額度-直接支付
預(yù)算會(huì)計(jì):
借:財(cái)政撥款結(jié)轉(zhuǎn)—?dú)w集上繳
? ? ? ? 貸:資金結(jié)存—財(cái)政應(yīng)返還額度
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2021 10/21 13:42
老師,不要通過(guò)以前年度調(diào)整嗎?
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家權(quán)老師 
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2021 10/21 13:49
可以通過(guò)以前年度盈余調(diào)整科目過(guò)度到累計(jì)盈余
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