What is the difference and connection between the Transactions with Subordinates account and the

The debtors of these two types of claims are different in that the debtors of provisional payments are various budget units, while the debtors who deal with subordinates are subordinate financial departments. The repayers of these two claims are different, and they cannot be put on the throne.

Provisional payments and receivables are claims formed in the settlement of budget transactions. It includes the claims formed by the financial settlement of the upper and lower levels in the process of budget implementation (accounting by "correspondence with subordinates") and the claims formed by borrowing advances from the user unit (budget unit) (accounting by "provisional payment"). Provisional payments and receivables should be recorded according to the actual amount incurred, and should be cleared and settled in a timely manner, and should not be posted for a long time.

Note: Provisional payments and receivables are regarded as creditor's rights, and different debtors should be accounted for correctly. At the same time, pay attention to the nature of the accounts with the subordinates and the way they are presented on the balance sheet.

Provisional Payments Treasury Sector (Creditor) Budget Unit (Debtor).

Dealing with subordinates Superior financial department (usually creditor) Subordinate financial department (generally debtor).

Special note: Temporary payment and transactions with subordinates are repayable claims in ** financial accounting, and gratuitous claims refer to the claims that although the debtor must return them, the debtor generally does not need to pay interest or occupation fees.

Registration rules for two accounts:

Provisional payments. 1.This account accounts for the funds lent by financial departments at all levels to their budget units or other units for temporary and urgent needs.

2.When lending, this account is debited and the "treasury funds" and "other financial deposits" accounts are credited; When a budget expenditure is recovered or transferred, the "treasury funds", "other financial deposits" or related expenditure accounts are debited and credited to this account.

3.This subject should be cleared and settled in a timely manner. At the end of the year, in principle, there should be no balance.

4.This account should be set up according to the nature of the funds and the name of the borrowing unit.

Communicate with subordinates.

1.This account accounts for the accounts to be settled with the subordinate finance.

2.When borrowing funds from subordinate financial institutions, this account is debited and the "Treasury Funds" account is credited. The amount of income that should be handed over by the subordinate finance in the system settlement shall be debited to this account and credited to the "income from the upper solution" account; When the loan is recovered, transferred to subsidy expenditure, or the subsidy amount to be subsidized by the system settlement, the relevant accounts such as "treasury funds" and "subsidy expenditures" shall be debited and credited to this account.

3.The debit balance of this account reflects the amount that should be repaid to the finance department at the lower level; The credit balance of this account reflects the amount owed by the finance department at the same level to the finance department at the lower level.

4.This subject should be cleared and settled in a timely manner. The part that should be transferred to subsidy expenditure should be settled in the current year; The balance that cannot be settled at the end of the other year shall be carried forward to the next year.

5.This account is of a current nature, and if a credit balance is incurred, it should be reflected as a negative number in the preparation of the "balance sheet".

6.This account should be set up according to the nature of the funds and the name of the subordinate financial department.

It depends on whether the debtor is a subordinate department or some other unit.