问题已解决
老師,實(shí)行國(guó)庫(kù)集中支付的事業(yè)單位,年底時(shí),本年收支結(jié)轉(zhuǎn)科目為什么不參與后面的結(jié)轉(zhuǎn)
FAILED
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您好,1.年末,將財(cái)政撥款預(yù)算收入本年發(fā)生額轉(zhuǎn)入本科目,借記“財(cái) 政撥款預(yù)算收入”科目,貸記本科目(本年收支結(jié)轉(zhuǎn));將各項(xiàng)支出中 財(cái)政撥款支出本年發(fā)生額轉(zhuǎn)入本科目,借記本科目(本年收支結(jié)轉(zhuǎn)), 貸記各項(xiàng)支出(財(cái)政撥款支出)科目。
2.年末沖銷有關(guān)明細(xì)科目余額。將本科目(本年收支結(jié)轉(zhuǎn)、年初 余額調(diào)整、歸集調(diào)入、歸集調(diào)出、歸集上繳、單位內(nèi)部調(diào)劑)余額轉(zhuǎn) 入本科目(累計(jì)結(jié)轉(zhuǎn))。結(jié)轉(zhuǎn)后,本科目除“累計(jì)結(jié)轉(zhuǎn)”明細(xì)科目外, 其他明細(xì)科目應(yīng)無(wú)余額。
3.年末完成上述結(jié)轉(zhuǎn)后,應(yīng)當(dāng)對(duì)財(cái)政撥款結(jié)轉(zhuǎn)各明細(xì)項(xiàng)目執(zhí)行情 況進(jìn)行分析,按照有關(guān)規(guī)定將符合財(cái)政撥款結(jié)余性質(zhì)的項(xiàng)目余額轉(zhuǎn)入 財(cái)政撥款結(jié)余,借記本科目(累計(jì)結(jié)轉(zhuǎn)),貸記“財(cái)政撥款結(jié)余——結(jié) 轉(zhuǎn)轉(zhuǎn)入”科目。
四、本科目年末貸方余額,反映單位滾存的財(cái)政撥款結(jié)轉(zhuǎn)資金數(shù)
從上述處理原則來看,是需要結(jié)轉(zhuǎn)至累計(jì)結(jié)轉(zhuǎn)的。
2023 05/23 10:03
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2023 05/23 14:36
也就是說是需要結(jié)轉(zhuǎn)的是吧
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2023 05/23 14:36
但是我們這個(gè)事業(yè)單位只做了我寫的幾步
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2023 05/23 14:37
是需要結(jié)轉(zhuǎn)的,因?yàn)椴荒苡杏囝~。
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