What are the main components of the accounting statements of the administrative unit

The accounting statements mainly include:

1. In the accounting statement"Cash paid to and on behalf of employees"= On the balance sheet"Wages payable"End of period - Beginning of period +"Welfare payments payable"End of period - beginning of period (now unified in.)"Employee compensation payable"+ the total amount of wages and benefits paid to employees in the current period. (included in selling expenses, administrative expenses).

2. In the accounting statement"Taxes and fees paid (excluding cultivated land occupation tax and refunded VAT income tax)."= Income statement"Income tax"+"Taxes and surcharges on the main business"+"Tax payable (VAT payable - tax paid) (taxes calculated from the operating income in the income statement for the current period)."

3. In the accounting statements"Other cash paid in connection with operating activities"= Expenses after all factors are excluded: in the income statement"Administrative expenses + selling expenses + non-operating income - non-operating expenses"= On the balance sheet"

Accumulated depreciation"The increase (end of the period - the beginning of the period) (i.e. depreciation included in expenses, which is not paid in cash in the current period)."- Salary in the expense (already in"Cash payments for employees"Reflection).

4. In the accounting statements"Cash received or paid for the recovery or disbursement of an investment"= On the balance sheet"Short-term investment"Changes in the initial and long-term investment accounts.

5. In the accounting statement"Dividends, dividends, interest on bonds received in cash"= Income statement"Investment income"Amount incurred in the current period - in the balance sheet"Dividends receivable"End of period - Beginning of period +"Interest receivable"End of period - Beginning of period +

6. In the accounting statement"Cash received or paid for the disposal or acquisition of fixed assets, intangible assets and other assets"= On the balance sheet"Fixed assets"+"Construction in progress"+"Intangible assets"and other changes (increased in cash flows received and decreased in cash flows paid).

The accounting statement of an administrative unit is a written document that reflects the financial situation and budget execution of an administrative unit. Includes:

1) Balance sheet.

2) Summary of income and expenditure.

3) A detailed statement of expenditures.

4) A detailed list of special fund expenditures.

5) Schedules and statement statements.

The accounting statements of administrative units are divided into monthly, quarterly and annual reports according to the time of preparation.

The accounting statements of public institutions are written documents that reflect the financial situation and revenue and expenditure of public institutions, and are important materials for financial departments and higher-level units to understand the situation, grasp policies, and guide the implementation of the unit's budget, and are also the basis for drawing up the unit's financial revenue and expenditure plan for the next year. It mainly includes balance sheets, income and expenditure statements, schedules, accounting statements and statements of income and expenditure. There are three types of accounting statements: monthly, quarterly, and annual (annual accounts).

Article 54 Accounting statements are written documents that reflect the financial and accounting status of administrative units and the results of budget implementation. It includes a balance sheet, a summary statement of income and expenditure, a detailed statement of expenditure, schedules and statement statements.

The accounting statements of administrative institutions can be divided into ten-month reports, monthly reports and annual reports (i.e., final accounts) according to time; According to the reporting unit, it can be divided into general budget accounting statements and unit accounting statements; According to the content, it generally includes the balance sheet (static table, reflecting the financial position of a certain date), the budget execution table, the income and expenditure statement (the dynamic table, reflecting the income, expenditure and balance of the accounting period), the attached table and the description. Schedules are generally used as detailed contents of certain accounts in the statements or important economic business activities or basic materials that are not included in the statements; The statement is a supplement to certain items in the statement and an explanation of the situation.

1. The financial statements of administrative institutions mainly include balance sheets and income and expenditure statements. The balance sheet balance sheet is usually "assets + expenses = liabilities + net assets + income".

2. Accounting of administrative institutions is divided into two major systems: accounting of administrative institutions and accounting of public institutions, which is the accounting profession of accounting, reflecting and supervising the budget implementation and various business activities of administrative organs at all levels, public institutions and other similar organizations, and is an integral part of budget accounting.

3. Balance sheet.

The monthly balance sheet report of a public institution is usually set according to the balance formula of "assets + expenditure = liabilities + net assets + income", and the left side of the statement is the asset department, including assets and expenditures: the right side is the liability department, including liabilities, net assets and income; Total Assets Division = Total Liabilities Division. Public institutions generally do not settle accounts at the end of the month, and conduct year-end accounts at the end of the year.

The annual report of the balance sheet of public institutions is set according to the balance formula of "assets = liabilities + net assets", and income and expenditure items are no longer set.

4. Income and expenditure table.

The income and expenditure statement of public institutions is prepared according to the equation of "income-expenditure = balance".

Among them, the income is divided into three parts;

The first part: the income of public institutions, including financial subsidy income, subsidy income from superiors, contributions from affiliated units, business income, and other income;

Part II: Income from operating activities, i.e., income from operations;

The third part: earmarked income, that is, operating income.

The payouts are divided into three parts:

Part I: Expenditure on business activities, including appropriation of funds, expenditure handed over to superiors, subsidies to affiliated units, business expenditures, sales tax borne by business activities and self-financing infrastructure for settlement;

Part II: Expenses for operating activities, including operating expenses and sales taxes borne by operating activities;

Part III: Earmarked expenditures, including earmarked funds and earmarked expenditures.

The balance is divided into three parts: business balance, operating balance and balance distribution.

Balance sheet and income and expenditure statement.

Mainly these two categories.

Balance Sheet, Summary of Expenditure, Detailed Statement of Expenditure, Financial Disclosure Statement, Basic Figures Statement.

The administrative single bai accounting statement is anti-du

Reflect the financial status and budget of the administrative unit.

A written document of the execution results. Including the balance sheet and income capacity.

Produce summary statements, detailed statements of expenditure, schedules and statement statements. Administrative units shall, in accordance with the provisions of the financial sector and superior units, submit monthly, quarterly and annual accounting statements (annual accounts).

The accounting statement of a public institution is a written document that reflects the financial status and income and expenditure of a public institution. It is an important information for the financial department and the superior unit to understand the situation, grasp the policy, and guide the implementation of the unit's budget, and it is also the basis for preparing the unit's financial revenue and expenditure plan for the next year. The accounting statements of public institutions mainly include balance sheets, income and expenditure statements, schedules, notes to accounting statements and statements of income and expenditure.

There are three types of accounting statements: monthly, quarterly, and annual (annual accounts).

Hope to ease your anxious heart!

This is a business unit that is accounted for, debited"Non-operating expenses","Non-operating expenses"or other expense category accounts, credited"Bank deposits"and, at the same time, debits"Fixed assets"Accounts, credits"Fixed**"Depreciation is not accrued for the fixed assets institution"Immobilizers are cautious of assets"The account has reflected the carrying amount of the fixed assets in the year.

The unit receives special funds from the financial department (functional unit), superior unit or other units that have designated purposes and need to be reported separately.

Administrative units. Borrow: Bank deposit.

Institutions. Borrow: Bank deposit.

The amount payable obtained by the administrative institution in accordance with the regulations.

1. Received"Budget contributions due"Time.

Administrative Unit: Borrow: Cash (Bank Deposit).

Credit: Budget payable--- sub-ledgers are set up according to the charging items.

When it is turned over to the state treasury.

Debit: Budget payable--- sub-ledger is set up according to the charging item.

Credit: Cash (bank deposits).

Public Institution: Borrow: Cash (Bank Deposit).

Credit: Budget payable--- sub-ledgers are set up according to the charging items.

When it is turned over to the state treasury.

Debit: Budget payable--- sub-ledger is set up according to the charging item.

Credit: Cash (bank deposits).

2. Received"Payable to the special financial account"Time.

Administrative Unit: Borrow: Cash (Bank Deposit).

Credit: The special financial account payable --- set up a detailed account according to the charging items.

When it is handed over to the special financial account.

Debit: The special financial account payable --- set up a detailed account according to the charging items.

Credit: Cash (bank deposits).

Public Institution: Borrow: Cash (Bank Deposit).

Credit: The special financial account payable --- set up a detailed account according to the charging items.

When it is handed over to the special financial account.

Debit: The special financial account payable --- set up a detailed account according to the charging items.

Credit: Cash (bank deposits).

The accounting characteristics of administrative institutions are as follows:

1. Take the cash basis as the basis of accounting.

2. Take assets, liabilities, net assets, income and expenditure as the first accounting elements.

3. The accounting equation is compiled on the basis of the accounting elements of the unit.

4. The content and method of accounting have certain particularities.

Among them, accounting of administrative institutions is an economic management activity that comprehensively, systematically, and continuously records the process of capital movement of administrative institutions and reflects and supervises the implementation of the state budget by administrative institutions. Accounting for administrative institutions mainly includes two systems: accounting for administrative units and accounting for public institutions, which is one of the components of budget accounting.

The financial statements of the Xingmin Exciting Sail Government Unit include ().

a.Balance sheet of assets.

b.Statement of income and expenditure.

c.Itemized Expenditures.

d.Fiscal lead chain appropriation income and expenditure table.

Correct answer: ABCD

1) Analyze the composition of assets and liabilities and the use of assets.

For assets, the key is to analyze whether the current unit has a scientific asset composition, whether the fixed assets have gone through certain approval procedures in terms of use and storage, whether the actual assets are consistent with the books, and whether there is any loss of assets. For assets with high value, such as fixed assets such as equipment and building construction, the depreciation provision is accurately calculated.

Verify the liabilities to see if there are any violations of the regulations, and at the same time analyze the composition of the liabilities and study whether the level of liabilities is reasonable. In the process of analysis, it is possible to find out whether there are problems in the assets and liabilities, so that reasonable measures can be taken to adjust them according to specific problems.

2) Analysis of income, expenditure and surplus.

Conduct a detailed analysis of all the income of administrative institutions, classify the income, and clearly distinguish between financial subsidies and business income and operating income; The focus of the verification is whether the expenditure exceeds the standard, whether it is used according to the intended purpose, and whether there is any overspending; Then we will understand the surplus balance of last year, analyze whether the daily expenditure of public institutions can be completely borne by the income of independent organizations, and analyze whether it can realize the increase in income and expenditure and reduce expenditure. On the one hand, the income of the unit should be grasped whether it meets the regulations, and on the other hand, it should also be analyzed whether the charging standards are within the scope of national regulations; It should also be ascertained whether expenditures are within the specified use criteria.

3) Analyze the implementation of the budget.

The most important thing is to analyze whether the budget preparation of the unit does not violate the requirements of the national financial system and major policies, business plans, work tasks, etc., and the core principle is to do our best and do what we can; When executing the budget, focus on whether the progress between the budget execution and the business plan can be consistent. By analyzing the implementation of the budget, we can judge whether the progress of the plan of the public institution and the implementation of the budget can be consistent, and the purpose is to find out the cause of the deviation and correct it in a timely manner, so that we can guide the budget for the next year, improve its preparation work, and lay the foundation for improving the guidance and optimizing the budget work for the next year.

4) Analyze personnel and personnel expenditures.

Analyze all the current personnel of the unit, analyze whether the staffing exceeds the standard, and whether the number of employees exceeds the scope approved by the state; Whether the personnel expenditure in the financial appropriation is used rationally according to the number of people in the establishment, and whether the difference between the quota standard and the actual implementation of the quota is carefully analyzed, as well as the key reasons for the difference.

Answer]: B. The summary statement of the administrative institution includes the balance sheet, the summary statement of income and expenditure, and the detailed statement of expenditure, but the income statement is not included. Therefore, choose B.