Whether there is a detailed account of the subsidy income of the higher level in the account of the

1. Review the completeness, legality and correct amount of the original voucher - Review and correct the original voucher and paste it inside and fold according to the specifications - Check whether the approval procedures are complete - Review the progress of the department's expenses (if the amount exceeds the plan, it can be refused to reimburse) - prepare the accounting voucher. 2. Prepare accounting vouchers according to the original vouchers. 3. Register various sub-ledgers according to the accounting vouchers.

4. Month-end settlement and reconciliation to ensure that the account certificate is consistent, the account is consistent, and the account is consistent. 5. Prepare accounting statements. 6. Binding voucher (ensure that the upper left corner of the voucher and attachments are neat, and the length and width of the attachments are folded to the size of the accounting voucher, and there can be no staples).

7. Accounting file keeping. Founded in 2014, the Accounting School is committed to providing high-quality accounting practice, tax practice, CMA, CPA, and Chinese accounting practice for the majority of accounting practitioners

According to the requirements of the new "Accounting System for Public Institutions", the "financial subsidy income" account should be set up with two detailed accounts: "basic expenditure" and "project expenditure"; Under the two detailed accounts, the detailed accounting shall be carried out according to the relevant accounts of "Expenditure Function Classification" in the "**Income and Expenditure Classification Account"; At the same time, under the detailed account of "basic expenditure", detailed accounting is carried out according to "personnel expenses" and "daily public expenses", and detailed accounting is carried out according to specific projects under the detailed account of "project expenditure". The "Business Income" account shall be accounted for in detail according to the business income category, project, and the relevant accounts of "Expenditure Function Classification" in the "**Income and Expenditure Classification Account". If there is special fund income in the business income, it should also be accounted for in detail according to specific projects.

The "subsidy income" subject shall be calculated in detail according to the subsidy issuing unit, subsidy project, and the relevant subjects of "expenditure function classification" in the "** Revenue and Expenditure Classification Account". If there is special fund income in the subsidy income of the higher level, it should also be accounted for in detail according to specific projects. The "business expenditure" subject shall be accounted for in detail according to the levels of "basic expenditure" and "project expenditure", "financial subsidy expenditure", "non-financial special fund expenditure" and "other capital expenditure", and shall be accounted for in accordance with the relevant subjects of "expenditure function classification" in the "** Classification of Income and Expenditure Accounts"; The detailed accounts of "basic expenditure" and "project expenditure" shall be accounted for in accordance with the section-level accounts of "economic classification of expenditure" in the "** Classification of Revenue and Expenditure"; At the same time, under the detailed account of "Project Expenditure", detailed accounting is carried out according to specific projects.

The accounting content of the "other income" account of public institutions includes various miscellaneous incomes such as investment income, interest income, donation income, income from leasing of fixed assets, and liquidated damages collected.

1. Investment income refers to the income obtained by public institutions from investing in units other than affiliated units. However, it does not include the income handed over by the affiliated units.

2. Interest income refers to the interest income obtained by public institutions due to bank deposits or capital exchanges with other units or enterprises. It does not include the interest income of public institutions on various bond investments, such as interest income from treasury bills, interest income from financial bonds, etc., and these interest income should be classified as investment income of public institutions.

3. Donation income refers to unrestricted property, including in-kind or cash, donated to public institutions by units or individuals (including internal employees) other than public institutions free of charge. Donated assets for restricted purposes should be reflected separately in the funds allocated to the earmark.

4. The rental income from the lease of fixed assets refers to the rental income obtained by public institutions from leasing idle fixed assets to other units or groups.

5. The liquidated damages collected refer to the fines charged by public institutions to units, enterprises or individuals who violate the terms of the contract or contract in accordance with the relevant contracts or contracts.

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.

The income from financial subsidies belongs to the income category, and the business expenditure belongs to the expenditure category.

When the financial department pays directly, the public institution directly lists the income and expenditure, that is, the account is made according to the "Notice of Direct Payment of the Financial Expenditure" and the original vouchers: the business expenditure is debited and the financial subsidy income is credited.

Reason: In accordance with the requirements of financial budget management and the centralized payment system of the financial treasury, although the funds are directly paid by the finance department to the first businessman, the budget indicators of the institution are used, and the expenditure is also paid for the unit, and the income and expenditure should be reflected in the unit's accounts. This is equivalent to the past financial allocation to the unit - the unit then pays the money to the first business.

Centralized payment by the state treasury has reduced intermediate links and improved the efficiency of the use of fiscal funds. This also ensures that the report data such as the unit's final accounts are consistent with the financial data, that is, the budget indicators issued by the finance department to the unit are consistent with the financial subsidy income data reflected in the unit's accounts, and the integrity of the year-end financial accounts is ensured.

Take a look at the new Accounting System for Public Institutions (Cai Hui [2012] No. 22), the Interim Measures for the Pilot Accounting for the Reform of the Financial Treasury Management System (Cai Ku [2001] No. 54) issued by the Ministry of Finance, and the Pilot Plan for the Reform of the Financial and Treasury Management System (Cai Ku [2001] No. 24) issued by the Ministry of Finance and the People's Bank of China.

Hello, your unit may not have implemented the centralized payment system of the treasury, right?

"Financial subsidy income" and "business expenditure" are the income and expenditure items of public institution accounting, respectively. Under the centralized payment system of the treasury, direct payment is made by the financial treasury payment center according to the payment application of the unit, and the money is directly transferred to the supplier of goods or services and the user through the financial zero balance account. As in the past, financial funds are transferred to the bank account of the unit and then disbursed.

Therefore, when the unit accountant receives the voucher after direct payment, it also registers the accounting treatment of the increase in income and expenditure. Therefore, when the unit receives the notice of crediting the authorized payment plan approved by the financial department, it should first be credited to the account of "zero balance account quota", that is: debit

Credit: Financial subsidy income, when expenditure is incurred, debit:

Business Expenditure Credit: Zero Balance Account Credit.

For the income of other units or subordinates, it is the actual funds allocated to the basic account of the unit, which must be accounted for through the "bank deposit" account of the unit. Borrow: Bank Deposit Credit:

Business income, subsidy income from superiors, income from affiliated units, operating income, other income and other income subjects.

Financial subsidy income: all kinds of business funds obtained by public institutions directly from the financial department.

First of all, you need to understand the meaning of direct financial payment, which means that the budget unit submits an application for payment to the treasury in accordance with the budget or expenditure plan, and the financial department directly pays the financial funds to the payee through the treasury payment system after financial review.

If you understand this meaning, you will understand that there are actually two economic matters in the direct payment of the finance, one is that the public institution applies for funds, and the finance allocates them, and the other is to pay the funds to the payee.

Of course, the income has increased, and the expenses have also increased.

First, clarify the concept and nature of both. The subsidy income from the higher level is the non-financial subsidy income obtained by the public institution from the competent department and the superior unit, which is used to subsidize the shortage of normal business funds; Financial subsidy income refers to all kinds of business funds obtained by public institutions directly from the financial departments and from the financial departments through the competent departments, including normal funds and special funds.

Secondly, according to the analysis of the above definition, it is concluded that the subsidy income and financial subsidy income of the higher level are only involved in public institutions.

Administrative units and institutions are subsidized by superiors, and their income is basically state money. Administrative units have no other economic income, and some public institutions have their own operating income, and they also have state financial allocations.

Receipt of appropriations from the financial department, accounting entries practice:

Borrow: Bank deposit.

Credit: If the financial subsidy income is a non-financial appropriation allocated by the superior unit, it is.

Borrow: Bank deposit.

Credit: Subsidy income from superiors.

Format. The first and eggplant: should be borrowed first and then loaned, borrowing branches, the borrower is on the top, and the credit is on the bottom;

Second: the credit symbol, account, and amount should be one square back from the debit, indicating that the debit is on the left and the credit is on the right.

The types of accounting entries include simple entries and compound entries, of which simple entries are entries that borrow and loan; Compound entries are one loan multiple credit entries, multiple loan one loan, and multiple loan multiple credit entries.

It should be pointed out that in order to maintain a clear correspondence between accounts, it is generally not appropriate to merge different economic businesses together and prepare rough accounting entries for more loans and more loans. However, in some special circumstances, in order to reflect the overall picture of economic operations, it is also possible to prepare accounting entries for multiple loans and loans.

It's income.

1) The inclusion of financial allocations at the same level (financial subsidy income - project expenditure) aDirect payment from the treasury.

Borrow: Business Expenditure--Expenditure of Financial Subsidy Funds--Project ExpenditureLoan: Revenue--Project Expenditure.

b.Fiscal Authorization Payments.

Debit: The amount of funds used in the zero balance account.

Credit: Financial Subsidy Income - Project Expenditure.

2) Other units or superior and subordinate financial allocations are included in the "business income - special fund income".

Borrow: Bank deposit.

Credit: Business Income - Special Fund Income.