Administrative unit accounting practice solving, China s current administrative unit accounting use.

The accounting entries for the economic operations of the administrative unit are as follows:

Borrow: Bank deposit 5600

Credit: Payable special financial account - non-tax income - **sexual** income - local water conservancy construction ** income 5600

Borrow: Bank deposit.

Credit: Special financial account payable - non-tax revenue - administrative fee income - water conservancy administrative income 1320

Borrow: Bank deposit 180

Credit: Payable from special financial accounts - non-tax revenue - administrative fee income - water conservancy administrative and institutional income 180

4.Borrow: Payable special financial account - non-tax income - **sexual** income - local water conservancy construction** income 7800

Payable special financial account - non-tax revenue - administrative fee income - water conservancy administrative income 2200

Credit: Bank deposit 10000

5.Borrow: fund expenditure - basic expenditure - salary and welfare expenditure 7200

Expenditure of funds - basic expenditure - expenditure of personal and family allowance - salary and allowance of retired personnel 300

Credit: Employee compensation payable 7500

6.Borrow: Employee compensation payable 7500

Credit: Zero balance account with a credit limit of 7500

The fifth debit: administrative expenses, credit: employee remuneration payable.

The sixth borrow: employee salary, loan: administrative expenses.

Answer]: A At present, the accounting of administrative units in China adopts the cash system, the accounting of public institutions generally adopts the cash system, and the accounting of the Ministry of Finance shall be specified in the accounting system if the economic industry is divided into financial affairs or matters on the accrual basis.

1. Debit: 45,600 for zero balance account Credit: Appropriation of funds 456002, Debit:

Expenditure 5100 Credit: Zero Balance Account Quota 3, Loan: Fiscal Returnable Amount 2500 Credit:

Appropriation 25004, borrow: financial receivable amount 1400 credit: zero balance account amount 14005, borrow:

Zero balance account amount 1400 Credit: 14006 financial returnable amount, 700 loan: inventory materials 700 Credit:

The amount of money to be refunded by the treasury is 700

1. Error.

The Treasury Department of the Ministry of Finance "Answers to Questions on the Implementation of the Budget for the Reform of Revenue and Expenditure Classification (1)": After the reform, the adjustment of the "General Budget Accounting System" is mainly the setting of detailed accounts of some of the three types of accounting subjects of revenue, expenditure and surplus, and the setting of the first-level accounting subjects in the current "General Budget Accounting System" is not changed. ”

2. Correct. Cai Ku [2006] No. 25 "Notice on Issues Concerning the Accounting of Special Accounts for Extra-budgetary Funds after the Reform of Revenue and Expenditure Classification" is: ......401 General Budget Revenue" is divided into corresponding sub-accounts according to the categories, sections, items and items that should be included in the general budget revenue under the "Income Classification Accounts" in the "** Revenue and Expenditure Classification Accounts".

3. Error. The balance of net assets shall be settled on an annual basis.

Article 32 Net assets refer to the difference between assets and liabilities. Including various balances, budget working capital and financial turnover**, etc. Article 34 The balances shall be settled once a year. ......

4. Correct. Article 56 of the General Budget Accounting System for the use of accounting subjects.

Subject No. 211 Temporary Deposits This account accounts for the temporary occurrence of payments payable, temporarily received and received of unknown nature at all levels of finance.

5. Correct. 6. Correct.

7. Correct. 8. Correct.

9. Correct. The original words of the "Notice on the Accounting Issues of the Special Fiscal Account for Extra-budgetary Funds in the General Budget Accounting after the Reform of the Classification of Revenue and Expenditure" are: "The 305** Budget Balance" account reflects the balance of each item one by one according to the lowest level of the "Revenue Classification Account" in the "Revenue Classification Account" that should be included in the ** budget revenue.

10. Correct.

Article 24 of the General Budget Accounting System is the funds to be settled that are pre-allocated to the user units in accordance with the regulations, including the pre-allocated funds and infrastructure allocations.

11. Correct.

12. Error.

13. Error.

The "borrowing" account accounts for the borrowed money for paid use, and the temporary borrowing and advance between the upper and lower levels is not accounted for through this account.

14. Correct.

General Budget Accounting System No. 222 Borrowing Funds This account should be sub-accounted for by type of bond or creditor.

15. Correct.

For single-choice question 4, you should choose B.

Analysis: The People's Bank of China collects and disburses the national budget. On March 3, 1950, the People's Government Council promulgated the "Treasury Regulations", which stipulates that the treasury at all levels shall be handled by the People's Bank of China at the same level.

The main tasks are: to accurately and timely collect the state budget revenue, and to handle the division and retention of treasury funds at all levels according to different budget levels and the proportion of sharing and retention; According to the payment voucher filled in and issued by the financial authority, handle the disbursement of the treasury funds at the same level; Reflect the budget revenue and expenditure through accounting, submit treasury statements to the financial organs and the superior treasury on a regular basis, and regularly reconcile with the revenue organs to ensure that the figures are accurate and consistent; Analyze the implementation of the budget, assist the financial and taxation authorities in organizing the timely payment of budget revenues, and review the disbursement of financial treasury funds and the opening of financial deposits; Inspect and counsel the work of subordinate vaults, etc.

1. Borrow: 130 funds and expenditures 70 for zero balance accounts

Credit: Appropriation Funds Direct Payments 130 - Fiscal Authorization Payments 702, Borrow: Expenditures 90 Credits

Appropriation Funds Direct Payments 903, Borrow: Funds Expenditures 40

Credit: Appropriation Funds Direct Payments 40 Meanwhile: Loans: Fixed Assets 40

Credit: Fixed ** 40

4. Borrow: 20 materials in stock

Credit: appropriation financial authorization disbursement 205, borrow: small cash amount 50 credit:

Appropriation Fiscal Authorization Disbursement 50 Borrow: Cash 50 Credit: Small Cash Limit 50

Borrow: Expenditure 50

Credit: Cash 50

6. Borrow: bank deposits (cash) 40 Credit: other income 40

Appropriation Credit: Zero balance amount of funds.

Credit: Appropriation - Appropriation of basic appropriations.

Funds are allocated to the project.

Payment of wages: borrowing funds - personnel expenses.

Zero balance credit limit.

Office Supplies Borrowing Funds Expenditure - Basic Funds Expenditure - Office Expenses Loan Zero Balance Usage Limit (Zero Balance Cash).

** Expenses Expenditure of borrowing funds - Expenditure of basic funds - Crediting of communication expenses Zero balance amount (zero balance cash).

Note: I don't know if you are a zero-balance unit, if not, exchange the zero-balance amount for a bank deposit.