事业会计制度1.htm

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　　1.本科目核算事业单位在一定期间除经营收支外各项收支相抵后的余额(不含实行预算外资金结余上缴办法的预算外资金结余)。<br>
　　2.期末，计算结余时，应将“财政补助收入”、“上级补助收入”、“附属单位缴款”、“事业收入”、“其他收入”等科目余额转入本科目，借记“财政补助收入”、“上级补助收<br>
入”、“附属单位缴款”、“事业收入”及“其他收入”科目，贷记本科目；将“拨出经费”、“事业支出”、“上缴上级支出”、“销售税金(非经营业务)”、“对附属单位补<br>
助”、“结转自筹基建”等科目余额转入本科目，借记本科目，贷记“拨出经费”、“事业支出”、“上缴上级支出”、“销售税金”、“对附属单位补助”、“结转自筹基建”等科目。<br>
　　3.本科目贷方余额为当期实现的结余。<br>
　　4.年度终了，单位应将当年实现的结余全数转入“结余分配”科目，结转后，本科目无余额。<br>
<br>
　　　　　　　　　　　第307号科目　经营结余<br>
<br>
　　1.本科目核算事业单位在一定期间各项经营收入与支出相抵后的余额。<br>
　　2.期末计算经营结余时，应将“经营收入”科目余额转入本科目，借记“经营收入”科目，贷记本科目；将“经营支出”、“销售税金”等科目余额转入本科目，借记本科目，贷记<br>
“经营支出”、“销售税金”科目。<br>
　　3.本科目贷方余额为实现的经营结余，如为借方余额，则为经营亏损。<br>
　　4.年度终了，单位应将实现的经营结余全数转入“结余分配”科目，结转后本科目无余额。如为亏损则不结转。<br>
<br>
　　　　　　　　　 第308号科目　结余分配<br>
<br>
　　1.本科目核算事业单位当年结余分配的情况和结果。<br>
　　2.本科目一般应设置“应交所得税”、“提取专用基金”等明细科目。<br>
　　有所得税缴纳业务的单位计算出应缴纳的所得税，借记本科目(应交所得税)，贷记“应交税金”科目。<br>
　　单位计算出应提取的专用基金，借记本科目(提取专用基金)，贷记“专用基金”科目。<br>
　　3.年终，应将当年事业结余和经营结余全数转入本科目，借记“事业结余”、“经营结余”科目，贷记本科目。<br>
　　4.本科目贷方余额，为未分配结余。<br>
　　5.分配后，单位应将当年未分配结余，全数转入“事业基金——般基金”科目，借记本科目，贷记“事业基金——般基金”科目。结转后，本科目应无余额。<br>
　　6.单位年终结账后发生以前年度会计事项的调整或变更，涉及到以前年度结余的，凡国家有规定的，从其规定；没有规定的，应直接通过“事业基金”科目进行核算，并在会计报表上<br>
加以注明。<br>
<br>
(四)收入类<br>
<br>
　　　　　　　　　　　　第401号科目　财政补助收入<br>
<br>
　　1.本科目核算事业单位按照核定的预算和经费领报关系收到的由财政部门或上级单位拨入的各类事业经费。<br>
　　为加强预算资金的核算管理，主管会计单位应编报季度分月用款计划。在申请当期财政补助时，应分“款”、“项”填写“预算经费请拨单”，报同级财政部门。事业单位在使用财政补助<br>
时，应按计划控制用款，不得随意改变资金用途。“款”、“项”用途如需调整，应填写“科目流用申请书”，报经同级财政部门批准后使用。<br>
　　2.收到财政补助收入时，借记“银行存款”等科目，贷记本科目；缴回时作相反的会计分录。<br>
平时本科目贷方余额反映财政补助收入累计数。<br>
　　3.年终结账时，将本科目贷方余额全数转入“事业结余”科目，借记本科目，贷记“事业结余”科目。<br>
　　4.年终结账后，本科目无余额。<br>
　　5.本科目应按“国家预算收入科目”的“款”级科目设明细账。<br>
<br>
　　　　　　　　　　　　　第403号科目　上级补助收入<br>
<br>
　　1.本科目核算事业单位收到上级单位拨入的非财政补助资金。<br>
　　2.收到上级补助收入时，借记“银行存款”科目，贷记本科目。<br>
　　3.年终将本科目余额全数转入“事业结余”科目，借记本科目，贷记“事业结余”科目。<br>
　　4.年终结账后，本科目无余额。<br>
<br>
　　　　　　　　　　　　　第404号科目　拨入专款<br>
<br>
　　1.本科目核算事业单位收到财政部门、上级单位或其他单位拨入的有指定用途，并需要单独报账的专项资金。<br>
　　2.收到拨款时，借记“银行存款”科目，贷记本科目；缴回拨款时，作相反的会计分录。<br>
平时，本科目贷方余额反映拨入专款累计数。<br>
　　3.年终结账时，对已完工的项目，将本科目与“拨出专款”、“专款支出”科目对冲，借记本科目，贷记“拨出专款”、“专款支出”科目，其余额按拨款单位规定办理。<br>
　　4.本科目应按资金来源和项目设明细账，进行明细核算。<br>
<br>
　　　　　　　　　　　　　　第405号科目　事业收入<br>
<br>
　　1.本科目核算事业单位开展专业业务活动及辅助活动所取得的收入。单位收到的从财政专户核拨的预算外资金和部分经财政部门核准不上缴财政专户管理的预算外资金，也在本科目核<br>
算。但收到应返还所属单位的预算外资金，主管部门要通过“其他应付款”科目核算。<br>
　　2.收到款项或取得收入时，借记“银行存款”、“应收账款”等科目，贷记本科目；对属于一般纳税人的单位取得收入时，按实际收到的价款扣除增值税销项税额，贷记本科目，按计<br>
算出的应交增值税的销项税额，贷记“应交税金——应交增值税(销项税额)”。经财政部门核准，预算外资金实行按比例上缴财政专户办法的单位取得收入时，应按核定的比例分别贷记<br>
“应缴财政专户款”和本科目。<br>
　　实行预算外资金结余上缴财政专户办法的单位，平时取得收入时，先全额通过本科目反映，定期结算出应缴财政专户资金结余时，再将应上缴财政专户部分扣出，借记本科目，贷记“应<br>
缴财政专户款”科目。<br>
　　3.期末，应将本科目余额转入“事业结余”科目，借记本科目，贷记“事业结余”科目。<br>
结转后本科目应无余额。<br>
　　4.事业单位应根据事业收入种类或来源，设置明细账。<br>
<br>
　　　　　　　　　　　　　　 第409号科目　经营收入<br>
<br>
　　1.本科目核算事业单位在专业业务活动及辅助活动之外开展非独立核算经营活动取得的收入。<br>
　　2.取得(或确认)经营收入时，借记“银行存款”、“应收账款”、“应收票据”等科目，属于小规模纳税人的单位，按实际收到的价款贷记本科目；属于一般纳税人的单位，按实际收<br>
到的价款扣除增值税销项税额，贷记本科目，按计算出的应交增值税的销项税额，贷记“应交税金——应交增值税(销项税额)”。<br>
　　3.发生销货退回，不论是否属于本年度销售的，都应冲减本期的经营收入，属于小规模纳税人的事业单位借记本科目，贷记“银行存款”科目；属于一般纳税人单位，按不含税价格借<br>
记本科目，按销售时计算出的应交增值税的销项税额，借记“应交税金——应交增值税(销项税额)”科目，贷记“银行存款”科目。<br>
　　单位为取得经营收入而发生的折让和折扣，应当相应冲减经营收入。<br>
　　4.期末，应将本科目余额转入“经营结余”科目，结转后，本科目无余额。<br>
　　5.单位可根据收入种类设置明细科目，也可以并设若干总账科目。</span></p>

<p align=center style='margin-right:36.0pt;margin-left:36.0pt;text-align:center'>第<span
lang=EN-US>412号科目　附属单位缴款</span></p>

<p class=MsoNormal><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>1.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>本科目核算事业单位收到附属单位按规定缴来的款项。</span><span lang=EN-US><br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>2.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>单位实际收到款项时，借记</span><span lang=EN-US>“</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>银行存款</span><span lang=EN-US>”</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>科目，贷记本科目，发生缴款退回则作相反的会计分录。</span><span
lang=EN-US><br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>3.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>年终，将本科目贷方余额全数转入</span><span lang=EN-US>“</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>事业结余</span><span lang=EN-US>”</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>科目，借记本科目，贷记</span><span
lang=EN-US>“</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>事业结余</span><span lang=EN-US>”</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>科目。结转后，本科目无余额。</span><span lang=EN-US><br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>4.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>本科目应按缴款单位设置明细账。</span><span lang=EN-US><br>
<br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　　　　　　　　　　　　　</span> <span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>第</span><span lang=EN-US>413</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>号科目　其他收入</span><span
lang=EN-US><br>
<br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>1.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>本科目核算事业单位除上述各项收入以外的收入。如对外投资收益、固定资产出租、外单位捐赠未限定用途的财物、其他单位对本单位的补助以及其他零星杂项收入等。</span><span
lang=EN-US><br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>2.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>其他收入以单位实际收到数额予以确认。取得收入时，借记</span><span lang=EN-US>“</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>银行存款</span><span lang=EN-US>”</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>等科目，贷记本科目，收入退回时作相反的会计分录。</span><span
lang=EN-US><br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>3.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>年末，将本科目贷方余额全数转入</span><span lang=EN-US>“</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>事业结余</span><span lang=EN-US>”</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>科目，借记本科目，贷记</span><span
lang=EN-US>“</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>事业结余</span><span lang=EN-US>”</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>科目。结转后本科目无余额。</span><span lang=EN-US><br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>4.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>本科目应按收入种类，如</span><span lang=EN-US>“</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>投资收益</span><span lang=EN-US>”</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>、</span><span
lang=EN-US>“</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>固定资产出租</span><span lang=EN-US>”</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>、</span><span lang=EN-US>“</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>捐赠收入</span><span
lang=EN-US>”</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>等设置明细账。</span><span lang=EN-US><br>
<br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>(</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>五</span><span lang=EN-US>)</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>支出类</span><span
lang=EN-US><br>
<br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　　　　　　　　　　　　　　第</span><span
lang=EN-US>501</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>号科目　拨出经费</span><span lang=EN-US><br>
<br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>1.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>本科目核算事业单位按核定的预算拨付所属单位的预算资金。</span><span lang=EN-US><br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>2.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>事业单位拨出经费时，借记本科目，贷记</span><span lang=EN-US>“</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>银行存款</span><span lang=EN-US>”</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>科目。收回拨出经费时，借记</span><span
lang=EN-US>“</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>银行存款</span><span lang=EN-US>”</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>科目，贷记本科目。</span><span lang=EN-US><br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>3.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>年终，将本科目借方余额全数转入</span><span lang=EN-US>“</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>事业结余</span><span lang=EN-US>”</span><span style='font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>科目，借记</span><span
lang=EN-US>“</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>事业结余</span><span lang=EN-US>”</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>科目，贷记本科目。结转后本科目应无余额。</span><span lang=EN-US><br>
</span><span style='font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>　　</span><span lang=EN-US>4.</span><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>对附属单位拨付的非财政性补助资金或专项资金不通过本科目核算。</span><span lang=EN-US><br>
</span><span style='fon