借,財(cái)政撥款預(yù)算收入? 2000
貸,事業(yè)支出 1200
財(cái)政撥款結(jié)轉(zhuǎn)? ?800
借,財(cái)政撥款結(jié)轉(zhuǎn)? ?800
貸,財(cái)政撥款結(jié)余? 800
借,銀行存款? 8000
貸,應(yīng)交財(cái)政款? 8000
預(yù)算會(huì)計(jì)不處理
借,財(cái)政應(yīng)還返額度? 7000
貸,零余額賬戶用款額度? 7000
借,資金結(jié)存,財(cái)政應(yīng)返還額度? 7000
貸,資金結(jié)存 ,零余額賬戶用款額度? 7000