According to the Interim Measures for Accounting of Direct Financial Allocation of Government Procurement Funds (Caiku [20065438+0] No.265438+0), the accounting entries of total fiscal budget accounting when budgetary funds are included in the special account of government procurement funds are as follows.
Borrow: temporary payment-government procurement funds
Loan: Treasury deposit.
Also remember:
Borrow: other financial deposits
Loan: temporary deposit-government procurement funds