政府会计制度之4601 非同级财政拨款收入 - 北京代理记账

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政府会计制度之4601 非同级财政拨款收入 - 北京代理记账

政府会计制度之4601 非同级财政拨款收入

2021-10-02上一篇：受老板指示，女会计虚开增值税发票入狱6年罚25万，以后老板让你报销发票你还敢直接入账吗？|下一篇：政府会计制度之其他应收款的平行记账业务

4601非同级财政拨款收入

本科目核算单位从

非同级政府财政部门

取得的经费拨款，

包括从同级政府其他部门取得的横向转拨财政款、从上级或下级政府财政部门取得的经费拨款等。

事业单位因开展科研及其辅助活动从非同级政府财政部门取得的经费拨款，应当通过“事业收入-非同级财政拨款”科目核算，不通过本科目核算。

本科目应当按照本级横向转拨财政款和非本级财政拨款进行明细核算，并按照收入来源进行明细核算。

主要会计业务

1.确认非同级财政拨款收入时，按照应收或实际收到的金额

借:其他应收款/银行存款

贷:非同级财政拨款收入

预算会计

借:资金结存-货币资金（实际收到的金额）

贷:非同级财政拨款预算收入

2.收回应收款项时

借:银行存款

贷:其他应收款

预算会计

借:资金结存-货币资金（实际收到的金额）

贷:非同级财政拨款预算收入

3.期末，将本科目本期发生额转入本期盈余

借:非同级财政拨款收入

贷:本期盈余

预算会计

1）如属于专项资金收入

借:非同级拨款预算收入

贷:非财政拨款结转-本年收支结转

2）如属于非专项资金收入

借:非同级拨款预算收入

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