预算管理一体化单位会计核算业务操作手册.pdfVIP

安徽省预算单位会计核算 业务操作手册 安徽省财政厅 2021年7月 目 录 第一部分 安徽省预算单位会计核算科目设置标准表·····················1 第二部分 单位会计核算通用业务凭证模板及举例·······················21 一、国库支出业务自动凭证模板····················································· 23 （一）国库支出形成费用································································· 23 （二）国库支出形成暂付款项························································· 24 （三）国库支出形成预付账款························································· 25 （四）国库支出冲减负债································································· 26 （五）零余额账户转款到单位实拨账户········································· 27 （六）零余额账户提现金································································· 28 （七）国库支出形成待摊费用························································· 29 （八）国库支出形成研发支出························································· 29 ··········· （九）国库支出形成实物资产(除固定资产、无形资产） 30 ··········· （十）国库支出形成固定资产/无形资产 （一次性付款） 31 ··········· （十一）国库支出形成固定资产/无形资产 （分批付款） 32 （十二）当前年度国库支付款项退回············································· 33 二、资产信息系统数据推送凭证模板············································· 34 （一）非财政拨款、非经营收入资金新购固定资产/无形资产 （一 ·························································································· 次性付款） 34 （二）计提固定资产累计折旧/无形资产累计摊销······················· 34 （三）固定资产/无形资产处置 （盘亏、报废报损，净值大于零） ·············································································································· 35