财政部关于印发《行政单位会计制度》的通知

发布时间：2017-12-28 11:17

本文关键词：财政部关于印发《行政单位会计制度》的通知　出处：《财务与会计》2014年03期 　论文类型：期刊论文

【摘要】：正财库[2013]218号(接上期)二、负债类2001应缴财政款一、本科目核算行政单位取得的按规定应当上缴财政的款项,包括罚没收入、行政事业性收费、政府性基金、国有资产处置和出租收入等。行政单位按照国家税法等有关规定应当缴纳的各种税费,通过"应缴税费"科目核算,不在本科目核算。二、本科目应当按照应缴财政款项的类别进行明细核算。三、应缴财政款应当在收到应缴财政的款项时确认。四、应缴财政款的主要账务处理如下:(一)取得按照规定应当上缴财政的款项时,借记"银行存款"等科目,贷记本科目。(二)处置资产取得应当上缴财政的处置净收入的账务处理,参
[Abstract]:Is the library [2013]218 (continue) two, liabilities payable 2001 finance, this account has administrative units according to the provisions should be turned over to finance payments, including the confiscation of income, administrative fees, government funds, state-owned assets disposal and rental income. The various tax and fees that the administrative unit shall pay in accordance with the relevant provisions of the State Tax Law shall be calculated through the subject of "payable tax and fee" and not in the account of the subject. Two. The order of the undergraduate should be calculated in accordance with the categories of the payable financial funds. Three. The payment of the financial payment should be confirmed when the payment is made. Four, the main accounting treatment of the payable financial accounts is as follows: (1) when obtaining the funds that should be paid to the government according to the regulations, we should borrow "bank deposits" and other subjects, and credit the subject. (two) the accounting treatment of the disposal of the net income of the disposal of the assets to the disposal of the disposal of the financial disposal of the assets shall be taken.
【分类号】：F810.6
【正文快照】： 财库[2013]218号 (接上期)二、负债类2001应缴财政款一、本科目核算行政单位取得的按规定应当上缴财政的款项,包括罚没收入、行政事业性收费、政府性基金、国有资产处置和出租收入等。行政单位按照国家税法等有关规定应当缴纳的各种税费,通过“应缴税费”科目核算,不在本科目

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