事业单位财务处理的问题,款项不通过我单位账户支付,会计分录应该怎么做?

2025-03-16 18:04:29
推荐回答(3个)
回答1:

新的事业单位会计制度已经取消了专款支出和拨入专款等科目了。上述如为财政直接支付业务的话,会计应为:借:事业支出--XX项目
贷:财政补助收入--XX项目。同时。还应做,借:在建工程
贷:非流动资产基金。

回答2:

1、会计分录是:
借:事业支出-基本支出
5100
贷:零余额账户用款额度
5100
2、事业支出是指事业单位开展各项专业业务活动及其辅助活动发生的实际支出。包括基本工资、补助工资、其他工资、职工福利费、社会保障费、助学金、公务费、业务费、业务招待费、设备购置费、修缮费和其他费用。

回答3:

专项资金的财政集中管理模式,通过零余额账户核算,大致步骤:
1、收到财政部门下发的农业部拨款文件时,借:零余额账户用款额度
贷:事业收入--上级补助收入
2、财政部门直接支付项目款项时,借:专项支出--XX项目--XX费用
贷:零余额账户用款额度

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