Accounting accounts:
I. Asset Classes
101 Cash
102 Bank Deposits
103 Securities
104 Provisional Payments
105 Materials on Hand
106 Fixed Assets
II. Liability Classes
201 Payable to the Budget Payments
202 Payable to Fiscal Accounts
203 Temporary Deposits
III. Net Assets
301 Fixed Funds
303 Balance
IV. Receipts and Disbursements
401 Appropriated Funds
404 Extra-budgetary Funds Revenues
407 Other Revenues
IV.
V. Expenditure Classes
501 Expenditure on Funds
502 Appropriated Funds
505 Carry-over of Self-financed Infrastructure
Explanation of the Use of Accounting Accounts
I. Asset Classes
Subject 101 Cash
1. This account accounts for cash on hand in the administrative unit.
2. Cash received, debit this type of account, credited to the relevant account; expenditure of cash, debit the relevant account, credited to the account.
The debit balance of this account, reflecting the amount of cash on hand in the administrative unit.
3. Administrative units should be set up "cash diary" by the cashier according to the receipt of payment vouchers, in accordance with the order of occurrence of the business of registration. At the end of the daily business, should be calculated on the day of the total cash receipts, total cash expenditures and balances, wells will be the balance of the number and the actual number of inventory checking, so that the account is consistent.
4. There are foreign currency cash administrative units, should be set up according to the RMB, a variety of foreign currencies, "cash journal" for detailed accounting. Specifically refer to the "bank deposits" account.
Account No. 102 bank deposits
1. This account accounts for administrative units deposited in banks and other financial institutions.
2. Administrative units will be deposited in the bank or other financial institutions, debit this account, credited to the "cash" and other related subjects than withdrawals and expenditures of deposits, debit "cash" and other related subjects, credited to the account. The debit balance of this account, reflecting the amount of bank deposits in administrative units.
3. Administrative units should be based on the bank, deposit types, etc., respectively, set up a "bank deposit journal". By the cashier according to the receipt of payment vouchers, in accordance with the order of occurrence of the business registration, the end of each day should be the balance. The "bank deposit journal" should be reconciled with the bank on a regular basis, at least once a month. At the end of the month, if there is a difference between the book balance of the administrative unit and the balance of the bank statement, the reasons should be identified and dealt with separately. Belong to the outstanding items, should be prepared on a monthly basis, "bank balance reconciliation table", reconciled with.
4. Administrative units with foreign currency deposits, should be set up under this section, respectively, RMB and various foreign currencies "bank deposit journal" for detailed accounting. Administrative units of foreign currency bank deposits, foreign currency amounts should be converted to RMB account, and register the amount of foreign currency and conversion rate. When foreign currencies are converted into RMB, they shall be converted at the foreign exchange rate of RMB announced by the People's Bank of China at the time of the operation. At the end of the year (authorities with a large volume of foreign currency deposit business may settle the accounts on a quarterly or monthly basis), the administrative unit shall convert the balance of the foreign currency account into RMB according to the RMB foreign exchange rate published by the People's Bank of China at the end of the period, which shall be the closing RMB balance of the foreign currency account. The difference between the adjusted RMB balance of each foreign currency account and the original book balance shall be included in the relevant expenditures as exchange loss or gain.
Account No. 103 Securities
1. This account accounts for securities purchased by administrative units.
2. Purchase of securities, in accordance with the actual payment of money, debit this account, credit "bank deposits" account; payment of principal and interest, debit "bank deposits" account, credit account (principal) and "other income". "Other Income" (interest). The debit balance of this account, reflecting the outstanding principal amount of securities.
Account No. 104 Provisional payment
1. This account accounts for the administrative unit to be written off settlement payments.
2. Provisional payment occurs, debit this account, credit "cash", "bank deposits" and other related subjects; settlement recovery or write-offs transferred to expenditures, debit the "expenditure" and other related subjects. When the settlement is recovered or written off and reclassified as expenditure, it is debited to "expenditure on funds" and other related subjects, and credited to the account.
The debit balance of this account, reflecting the cumulative number of temporary payments pending settlement.
3. This account should be set up by the name of the debtor unit or individual ledger.
Account No. 105 Inventory materials
1. This account accounts for the administrative unit bulk purchases, the need for inventory of supplies and materials. Administrative unit office materials with the purchase or no bulk purchase, do not need inventory, you can not set up this account.
2. Purchased, paid transfer of materials, respectively, to the purchase price, transfer price as the recorded price. Material purchases, transportation costs incurred in the process of travel, transportation and miscellaneous expenses are not included in the price of materials on hand, directly included in the relevant expenditure account.
3. Purchased materials and have been accepted into the inventory, debit this account, credit "bank deposits" and other related subjects than the use of the inventory, credit the account, debit the relevant expenditure accounts.
The debit balance of this account, reflecting the actual inventory of materials in stock in administrative units.
4. This account should be set up according to the category of inventory materials, varieties and other related items in the ledger, and according to the inventory
material inbound and outbound orders registered one by one.
5. Administrative units of the inventory of materials, at least once a year should be inventoried. For the occurrence of inventory surplus, inventory loss, etc., should identify the causes, belonging to the normal overflow or loss, as a reduction or increase in current expenditures to deal with: inventory surplus, debit this account, credit the relevant expenditure account inventory loss, debit the relevant expenditure account, credit the account, belonging to the abnormal nature of the destruction, should be reported in accordance with the prescribed procedures for approval and then dealt with.
Inventory of materials at a variable price, restore the deposit. The realization of the price of the loss, the corresponding increase or decrease in current expenditures.
Account No. 106 Fixed Assets
1. This account accounts for the original cost of fixed assets of administrative units.
2. The fixed assets of the administrative unit shall be determined in accordance with the following provisions of its value, recorded in the accounts:
(1) the purchase, transfer of fixed assets, according to the actual payment of the purchase price, transfer price, as well as transportation and miscellaneous expenses, insurance, installation costs, vehicle purchase surcharge recorded.
(2) self-constructed fixed assets, should be recorded according to the construction process of all the actual expenses incurred.
(3) fixed assets on the basis of the original fixed assets for remodeling, expansion of fixed assets, should be based on the expenditure incurred in the remodeling, expansion, minus the remodeling, expansion of the process of the net increase in the value of the income from the change of price, the addition of fixed assets.
(4) accept the donation of fixed assets, should be in accordance with the market price of similar fixed assets or related documents. Acceptance of fixed assets incurred in the related costs, should be recorded in the value of fixed assets.
(5) gratuitous transfer of fixed assets, should be recorded at the estimated value.
(6) Surplus fixed assets, recorded at full replacement value.
(7) Fixed assets that have been put into use but have not yet gone through the handover procedures can first be recorded at the estimated value, to determine the actual value, and then make adjustments. Travel expenses incurred during the acquisition of fixed assets are not included in the value of fixed assets.
3. Fixed assets that have been recorded in the accounts shall not be changed arbitrarily except in the following cases:
(1) revaluation of the value of fixed assets according to the state regulations;
(2) addition of supplementary equipment or improvement devices;
(3) dismantling of a portion of the fixed assets;
(4) adjustment of the original tentative value according to actual value;
(5) adjustment of the value of fixed assets according to the actual value of fixed assets.
(5) found that the original recording of the value of fixed assets in error.
4. The use of this item:
When purchasing and constructing fixed assets or transferring fixed assets for compensation, debit the relevant expense accounts and credit "bank deposits" and other accounts; at the same time, debit this account and credit the "Fixed Fund" account.
Accept donations of fixed assets, debit this account, credit the "fixed fund" account.
Inventory surplus fixed assets, according to the full replacement value, debit this account, credit the "fixed fund" account.
Paid transfer, sale of fixed assets, according to its book value. Debit "fixed fund", credit "fixed assets" account.
Inventory loss, damage, scrap fixed assets, according to the original book value of the fixed assets to reduce the write-off. Destroyed, scrapped fixed assets in the process of cleaning up the income is recorded in the "other income" account, cleaning up the process of expenditure, recorded in the relevant expenditure account.
5. The debit balance of this account, reflecting the total value of all fixed assets of the administrative unit.
6. Administrative units should set up a "fixed asset register" or "fixed asset card", according to the fixed asset category for detailed accounting.
Second, liabilities
Account No. 201 Budget Payable
1. This account accounts for the administrative unit in accordance with the provisions of the state budget payable.
The administrative unit's contributions to the budget mainly include: government funds under budgetary management, administrative fees, fines, confiscated property realizations, unclaimed property realizations, stolen money and stolen property realizations, and other budgetary management in accordance with the provisions of the budget should be paid to the budget.
2. When receiving the amount due to the budget, debit the "bank deposits" and other subjects, credit this section than the payment, debit this account, credit "bank deposits" and other subjects. The credit balance of this account reflects the unpaid amount due. At the end of the year, this account should have no balance.
3. This account should be set up according to the type of budget contributions.
Account No. 202 Payable to the fiscal special account
1. This account accounts for the administrative unit in accordance with the provisions of the collection of extrabudgetary funds should be paid to the fiscal special account.
2. When receiving the income to be paid to the fiscal special account, debit "bank deposits" and other accounts, credit account; paid to the fiscal special account, make the opposite accounting entry; the implementation of the extrabudgetary fund balance to the fiscal special account of the unit of the regular settlement of extrabudgetary fund balance, should be debited according to the number of the surplus The administrative units which implement the method of transferring the balance of extrabudgetary funds to the special account of the treasury should debit the account of "extrabudgetary fund income" according to the amount of the balance and credit it to the account; the administrative units which implement the method of transferring the balance of extrabudgetary funds to the special account of the treasury should debit the account of "due to the special account of the treasury" and "extrabudgetary fund income" according to the amount of extrabudgetary fund income and credit it to the account of "extrabudgetary fund income
The credit balance of this account reflects the unpaid amount. At the end of the year, this account should have no balance.
3. This account should be set up according to the type of extrabudgetary funds ledger.
Account No. 203 temporary deposits
1. This account accounts for the administrative unit of temporary temporary deposits, payable pending settlement.
2. Received temporary deposits, debit "bank deposits", "cash" and other subjects, credit account; punch
or settlement refund, debit this account, credit, bank deposits, "Cash" and other subjects.
The credit balance of this account, reflecting the amount of temporary deposits not yet settled.
3. This account should be set up by the creditor unit or individual name ledger.
Third, net assets
Account No. 301 fixed funds
1. This account accounts for administrative units due to the purchase, transfer, construction, acceptance of donations and surplus fixed assets formed by the fund.
2. Increase the fixed fund, debit the "fixed assets" account or related accounts, credited to the account; reduce the fixed assets fund, debit the account, credited to the account.
The credit balance of this account reflects the total amount of fixed funds of administrative units.
Account No. 303 Balance
1. This account accounts for the cumulative balance of the administrative unit of the year after the excess of income over expenditure.
2. At the end of the year, the balances of "appropriated funds" (excluding funds appropriated in advance for the following year), "extrabudgetary
income" and "other income" are transferred to the credit of this account. Transfer to the credit of this item, debit "appropriations", "extrabudgetary fund income" and "other income", and credit "expenditure" (excluding appropriations in advance for the following year), "extrabudgetary fund income" and "other income". Expenditure" (excluding funds advanced for the following year), "Appropriations" and "Carry-over from self-financing infrastructure" are transferred to the debit side of this account by debiting this account and crediting "Expenditure", "Appropriations" and "Carry-over from self-financing infrastructure". The balances of "expenditure" and "appropriation" are transferred to the debit side of this account and credited to the accounts of "expenditure" and "appropriation". Units with special funds income and expenditure should be non-specialized income and expenditure are transferred to the "balance" account of the "recurrent balance"
detailed account; special income and expenditure are transferred to the balance of the "special" account.
Specialized income and expenditure are transferred to the "Specialized Balance" line item of the "Balance" account. The credit balance of this account at the end of the year is the rolling balance of the administrative unit.
3. Special funds should be divided into recurring balances and special balances for detailed accounting.
Fourth, the collection of human
Account No. 401 appropriated funds
1. This account accounts for the administrative unit in accordance with the relationship between the funds reported by the financial sector or the higher units of the budget allocated to people.
2. When the appropriation is received, debit the "bank deposits" account, credit the account;
When the appropriation is paid back, debit the account, credit the "bank deposits" account. The usual credit balance reflects the cumulative number of appropriations.
3. At the end of the year when the accounts are closed, the credit balance of this account (excluding funds received from the financial sector or higher units in advance for the next year) to the "balance" account. Debit this account, credit "balance" account.
4. This account should be set up in accordance with the requirements of the management of funds allocated to the appropriation of funds for regular funds and special funds allocated to the two secondary accounts. Second-level accounts under the "state budget revenue and expenditure account" of the "paragraph" level accounts set up sub-accounts. Administrative units received non-supervisory accounting unit allocated financial funds (such as public medical expenses, housing
funds, etc.), should be "allocated to the special funds" under the second-level accounts according to the allocation of the unit for detailed accounting.
Account No. 404 Extra-budgetary Funds Revenue
1. This account accounts for the revenue of extra-budgetary funds of administrative units.
2. When the administrative unit receives the extrabudgetary funds allocated to the unit from the special account of the treasury, it is debited to "bank deposits" and other related accounts and credited to the account. When the competent department receives the extrabudgetary funds from the financial account which should be returned to the subordinate unit, it is accounted for through the "temporary deposit" account
When the administrative unit which implements the method of paying the extrabudgetary funds to the financial account in accordance with the determined proportion receives the extrabudgetary funds, it is debited to the account of "bank deposit" and credited to the account of "bank deposit" and credited to the account of "bank deposit". Account, the regular settlement of the balance of extrabudgetary funds payable, debit this account, credit "payable to the fiscal special account, account.
3. At the end of the year when the accounts are closed, the full credit balance of this account will be transferred to the "balance" account, after the carry-over of this account has no balance.
4. This account should be set up in accordance with the requirements of extrabudgetary funds revenue management of recurring income and special income, respectively, under the secondary accounts set up by the extrabudgetary funds under the project ledger.
Account No. 407 Other Income
1. This account accounts for the administrative unit of other funds income. Including: administrative units in the business activities do not have to turn over to the Treasury miscellaneous income, income from reimbursable services, marketable securities and interest income on bank deposits and so on.
2. Occurrence of other income, debit "bank deposits", "cash" and other subjects, credited to the account; elimination of the transfer, debit the account, credit the relevant subjects. In normal times, the credit balance of this account reflects the cumulative amount of other income. At the end of the year, the entire credit balance of this account is transferred to the "Balance" account by debiting this account and crediting the "Balance" account. After the transfer at the end of the year, there is no balance in this account.
3. This account can be set up according to the main categories of revenue ledger.
V. Expenditures
Account No. 501 Expenditures
1. This account accounts for the administrative unit in the business activities of the expenses incurred.
2. Expenditures, debit this account, credit "bank deposits", "cash"
and other subjects; expenditure recovery or elimination of the transfer, debit the relevant accounts, credit the account. The usual debit balance reflects the cumulative actual expenditure of funds.
3. At the end of the year, the debit balance of this account should be transferred to the "balance" section day, debit the "balance" account, credit account. After the transfer at the end of the year, this account has no balance.
4. This account should be divided by recurring and special expenditures of secondary accounts, secondary accounts under the unified provisions of the financial sector, "item", "section" level of expenditure accounts to set up a detailed account.
Account No. 502 Appropriated Funds
1. This account accounts for the administrative unit in accordance with the approved budget for the allocation of budgetary funds to the subordinate units.
2; transfer funds, debit this account, credit "bank deposits" and other subjects; recovery or cancel the transfer, debit the relevant accounts, credit account. Normally, the debit balance of this account reflects the cumulative amount of funds allocated.
3. At the end of the year when the accounts are closed, the debit balance of this account (excluding funds allocated for the following year) to the "balance" account.
4. This account should be allocated according to the allocation of recurrent funds and allocation of special funds are divided into secondary accounts, and according to the allocation of
unit set up a detailed account.
Account No. 505 Carry-over of self-financing infrastructure
1. This account is used to account for administrative units approved by the capital construction arrangements with funds other than the appropriation of funds allocated to the funds raised and deposited in the construction bank.
2. Will be self-financed capital construction funds transferred to the construction bank, according to the number of transfers debited to this account, credited to the "bank deposits" account. After the completion of the capital project, the remaining funds recovered, do the opposite accounting entry.
3. Year-end closing, the full debit balance of this account should be transferred to the "balance" account, debit "balance", credit account. After the carry-over, this account has no balance at the end of the year.
Attachment: Chapter IX end-of-year liquidation and settlement
Article 45 The administrative unit before the end of the year, according to the financial department or the competent department of the final accounts auditing requirements, the income and expenditure accounts, current accounts, monetary funds and property and materials for a comprehensive liquidation and settlement. And on this basis for the annual closing of accounts, the preparation of the final accounts.
Article 46 Cleaning up, checking the annual budget income and expenditure figures and various contributions and appropriations, to ensure that the annual budget between the upper and lower levels and the number of funds allocated to the same.
Article 47 In order to accurately reflect the amount of revenues and expenditures, all of the current year's appropriations should be remitted to the other party before December 31st. Accounting unit in charge of the budget allocations and extrabudgetary funds to the units under the allocation, as of December 25, after the general will not be allocated.
Article 48 All the current year's income, should be recorded in a timely manner. The current year's budget payments and extrabudgetary funds payable to the fiscal special account, to be paid before the end of the year in full. Expenditures belonging to the current year, in accordance with the prescribed channels of expenditure shall be faithfully reported. Annual unit expenditure accounts, all grass-roots spending units as of December 31, the actual expenditure of the current year shall prevail, shall not be pre-allocated before the end of the year to the lower units of the next year's budget allocation included in the current year's expenditures, and shall not be higher accounting units of the number of allocations in lieu of grass-roots accounting units of the actual number of expenditures.
Article 49 The administrative unit of the current account, before the end of the year should try to clean up. In accordance with the relevant provisions should be transferred to the income or expenditure of the current account should be transferred to the relevant accounts in a timely manner, compiled into the current year's final accounts. The unit in charge of the receipt of extrabudgetary funds accounted for in the financial account should be returned to the part of the affiliated units should be transferred to the affiliated units in a timely manner, not in the "temporary deposit" account.
Article 50 of the administrative unit at the end of the year in a timely manner with the depositary bank reconciliations, bank deposits account balance, with the balance of the bank statement to match. Cash book balance, to be reconciled with the cash on hand. Securities account figures, with the actual cost of securities to be deposited in line with the actual cost of reconciliation.
Article 51 Before the end of the year, the property and materials should be cleaned up inventory, the occurrence of surpluses and deficits, we must promptly identify the causes, according to the provisions of the processing, adjusting the accounts, so that the accounts are consistent with the accounts.
Article 52 The administrative unit in the year-end cleanup and settlement based on the year-end closing. Year-end closing includes year-end transfers, closing the old accounts and record new accounts year-end transfers. After the accounts have been reconciled, the December total and the cumulative total for the year are first calculated for each account debit or credit, and the outstanding balance for December is closed. Then, the preparation of the closing of the "balance sheet", after the trial balance, and then should be hedged by the balance of the balance of each income and expenditure account according to the end of the year transfer method, fill in the December 31 vouchers for the closing of the transfer.
Close the old accounts. Accounts with no balance after the transfer will be closed out the total cumulative total for the year, and then draw a double red line underneath to indicate that the account is completely closed out. For accounts with a balance at the end of the year, in the "annual total" in the "Summary" column below the "Carry over to the next year", and then below the double red line, indicating that the balance at the end of the year is transferred to the new account, the old account is closed. The old account is closed.
Record the new accounts. According to the balance of the current year's accounts, the preparation of the year-end accounts of the "balance sheet" and the relevant detailed table
. The year-end balance of the accounts listed in the table (without the preparation of vouchers), directly to the corresponding accounts of the new year, and in the "Summary" column indicate the words "carried over from the previous year" to distinguish between the number of occurrences in the new year.
Article 53 The final accounts of the administrative units by the financial sector or higher units after the review and approval, the need to adjust the final account figures, should be adjusted accordingly.
Chapter X Accounting statements of the preparation and review
Article 54 The accounting statements are written documents reflecting the financial and accounting status of the administrative unit and the results of budget execution. Including the balance sheet, income and expenditure summary statement, detailed expenditure statement, schedules and statement instructions. Specific statement format see the system attached to the "accounting vouchers, books, statements".
If there are special funds for income and expenditure, the special funds should also be compiled according to the type of special funds expenditure schedule.
Article 55 The balance sheet is a statement reflecting the financial position of the administrative unit at a particular date. The items of the balance sheet shall be presented separately according to the categories of accounting elements.
The summary of income and expenditure is a statement reflecting the total scale of annual income and expenditure of the administrative unit.
The summary of income and expenditure is summarized in the unit's actual income and expenditure items.
Schedule of expenditures is to reflect the administrative unit in a certain period of time budget implementation statement. Expenditure schedule of the project, should be shown according to the "national budget expenditure accounts". For financial allocations and extrabudgetary funds to arrange for the expenditure should be listed according to the purpose of the expenditure.
Schedule refers to the financial department or the competent accounting unit in accordance with the requirements of the supplementary statements, such as the basic figures table. The schedule is presented according to the items specified by the financial department and the higher unit.
Article 56 Administrative units shall submit monthly, quarterly and annual accounting statements as required by the financial departments or higher units.
The monthly report is a statement reflecting the administrative unit's financial activities and income and expenditure of funds as of the reporting month. The monthly report requires the preparation of a balance sheet and a schedule of expenditures.
Quarterly report, is to analyze and check the administrative unit quarterly financial activities and expenditure and income statements, should be based on the monthly report to reflect the full picture of the unit's financial income and expenditure in more detail. Quarterly report of the administrative units, the requirements of the monthly report on the basis of the addition of the basic figures table.
Annual report (annual accounts), is a comprehensive reflection of the annual financial activities and the results of the implementation of financial income and expenditure statements. Annual accounts statement types and requirements, etc., in accordance with the financial sector and the higher units issued by the organization of the relevant accounts preparation and implementation.
Article 57 of the administrative units of the accounting statements, to ensure the accuracy of the figures, the content of the complete, timely reporting. Accounting statements must be reviewed and signed by the accounting officer in charge and the head of the organization and stamped with the official seal and then reported. Financial departments and higher units for repeated failure to report the statements of the unit, the right to suspend its budget allocations or extrabudgetary funds disbursed.
Article 58 of the basic units of the accounting statements, should be based on the registration of complete, check the records of the books and other relevant information to prepare, and effectively achieve the accounts in line with the table, shall not be assessed instead of compiled.
Article 59 The accounting unit in charge of the accounting books and records and related information in addition to the preparation of the accounting statements at this level, should be based on the accounting statements at this level and reviewed the accounting statements of the units under the preparation of summary accounting statements.
Article 60 The administrative units shall prepare statement instructions when submitting monthly, quarterly and annual reports. Statement instructions include statement preparation technical instructions and statement analysis instructions.
The technical description of the statement mainly includes: the main accounting methods used, the accounting methods for special events, changes in accounting methods, the reasons for the changes, and the impact on income and expenditure and results.
The analytical notes to the statements generally include: the basic situation, the reasons affecting the implementation of the budget and financial activities, the trend of expenditure and financial activities, the problems and improvement measures in management, and the opinions and recommendations on the work of the higher accounting units.