浅析事业单位结余及其分配的会计核算（Analysis of the balance of public institutions and their distribution）.docVIP

浅析事业单位结余及其分配的会计核算（Analysis of the balance of public institutions and their distribution） Analysis of the balance of public institutions and their distribution 11-06 The balance of institutions refers to the balance between the income and expenditure of a public institution for a certain period, and is usually accounted for at the end of the year. In actual work, some units at the end of the year when accounting make accounting voucher will not carry over income and expenditure account of balance, but the relative income and expenditure, overdraft balances or hanging transactions, so as to make out the financial statements while the balance of payments, but the financial statements cannot correctly and completely reflect the real situation of accounting unit and the balance of payments. According to the financial regulations of institutions, the paper discusses the balance of the institutions and the detailed calculation of their distribution. I. The accounting of the balances of institutions The balance of institutions is divided into regular balance of payments and balance of payments for special funds according to the purpose of funds. The balance of current revenue and expenditure is divided into the balance of business and the operating balance according to the channels for obtaining funds. (1) accounting of the balance of business and accounting of the balance of undertakings; Institutions in a certain period, in addition to operating revenue and expenditure, the balance of regular payments balance. Credit register, income transfer, debit register, expense transfer. The course is usually not accounting, only at the end of the term (usually at the end of the year) when the transfer, the financial subsidy income and higher subsidy income , sub unit payment and business income and other income account balances transferred to the credit account, accounting entries as follows: Financial aid income grant from the higher authority payment from the auxiliary organizati