The detailed accounts of financial subsidies and expenditure accounts of public institutions

Financial subsidy income --- basic subsidy -- project subsidy expenditure is divided into basic expenditure and project expenditure, and the subject is the same. There are so many subjects that you can only provide an email address

Hello landlord! According to the regulations: should be counted:Accounting for business expenditure accounts.

Subject No. 504 Business Expenditure.

1.This subject accounts for the actual expenditure incurred by public institutions in carrying out various professional business activities and their auxiliary activities.

Public institutions with financial subsidy income must use their financial subsidy funds according to the purpose of the proposed bureau, and must not change the use of funds on their own.

2.Business expenses should be accounted for in detail according to the following accounts: basic salary.

Subsidy wages, other wages, and employee welfare expenses.

Social security fees, bursaries, official expenses, operating expenses, equipment purchase costs, repair costs and other expenses.

3.The reimbursement caliber of business expenses is stipulated as follows: Spring lead let.

1) For the wages, allowances, subsidies and bereavement relief expenses paid to individuals, the expenses shall be reported according to the actual number of people and the actual amount, and the voucher signed by the person shall be obtained.

2) The purchase of office supplies can be directly reported as expenditure. Expenditures for the acquisition of various other materials may be reported at the time of receipt.

3) Social security fees, employee welfare expenses and trade union funds paid by the management department.

Calculate and withdraw monthly according to the prescribed standards and actual number of people, and report the expenditure directly.

4) Fixed assets.

Repair purchases** are drawn in accordance with the approved proportions and are reported directly.

5) Purchase fixed assets, experience after the receipt of expenditure, at the same time recorded in the "fixed assets" and "fixed**" accounts.

6) Other expenses are reported as actual reimbursements.

4.In the event of business expenses, this account is debited and "cash" and "bank deposits" are credited.

and other subjects. When the expenditure of the current year is collected and returned, it will be treated as a write-off of business expenditure.

The basic payout consists of three elements:

1. Salary and welfare expenses (salaries, allowances, bonuses, overtime pay, and various social insurances for in-service personnel) 2. Expenditures on goods and services (i.e., daily office expenses, water and electricity expenses, travel expenses, trade union fees, welfare expenses, etc.) 3. Subsidy expenditures for families and individuals (retirement allowances for retirees, living allowances for employees in difficulty, pensions, school scholarships, personal work awards for employees, health care expenses for only children, etc.).

Project expenditure refers to the large amount of funds for a certain piece (individual) of business expenditure due to the business needs of the unit, and the business classification of these larger expenditures shall be declared when preparing the departmental budget, such as: public institutions can have special funds for the purchase of equipment, and administrative units can have special research expenses.

Answer]: The departmental budget of the correct public institution is prepared separately for the basic expenditure budget and the project expenditure budget. In order to truthfully reflect the budget implementation of the basic expenditure budget and the project expenditure budget, the general ledger accounts of the relevant revenues, including the income from financial subsidies, are required to set up detailed accounts for basic expenditures and project expenditures.

Hello. There are various classification methods for the expenditure of administrative institutions, and the content of the operating expenditure under each classification method is different. In the accounts, the operating expenditure is generally classified as the economic classification account of expenditure in the ** income and expenditure classification account.

**The classification of income and expenditure is formulated by the Ministry of Finance of the People's Republic of China and is published every year. With pure such as: 2013 ** income and expenditure classification account.

The expenditures of administrative institutions include: wages and benefits, goods and services, subsidies to individuals and families, subsidies to enterprises, transfer expenditures, gifts, debt interest expenses, debt repayment expenditures, capital construction expenditures, other capital expenditures, and other expenditures. For each category, there are a number of expenditures, and you can take a look at the economic classification of expenditures in the ** Revenue and Expenditure Classification Account.

Financial subsidy expenditure naturally refers to the expenditure of the appropriation arrangement of the financial department, and the subsidy expenditure refers to the expenditure of the financial department at the same level in accordance with the provisions of the financial system or the subsidy to the next level of finance and other transfer payments due to special needs. It includes tax refund expenditures, settlement subsidies to the next level of finance according to the original financial system, special subsidies, and temporary subsidies.

Fiscal subsidy is a form of expenditure, and fiscal subsidy is a kind of transfer expenditure. From the point of view, the payment is gratuitous. From the perspective of the recipient of the subsidy, it means an increase in real income, compared to the economic situation.

The scope of use of financial subsidies and gross funds includes: the funds of public institutions mainly include financial allocation, subsidy income from higher levels, business income, interest income, etc. The revenue from the fiscal appropriation is mainly used for the salaries and benefits of the staff of the fully funded public institutions, as well as public funds (including office expenses, travel expenses, water and electricity expenses, etc.).

The subsidy income of the higher level is the income of the non-financial allocation of the higher departments for business expenditure.