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行政事业单位的资金活动情况表,是以统一的表格形式,运用货币量度总括反映一定时期预算内和预算外资金来源、资金运用和资金结存情况的书面报告。主管会计单位和二级会计单位除了要先编本单位的资金活动情况表外。还要将所属单位及其本单位的资金来源、资金运用和资结存情况加以综合和汇总,编成汇总的资金活动情况表。一般做法是:对所属单位报表审核无误后,将本单位与所属单位拨款项数相互抵销(即将本单位报表中拨出经费数与所属单位报表中拨入经费数相互抵销),抵销不了的按原科目照列。其他科目则根据本单位和所属单位表列数字直接相加汇总。
The fund activity table of administrative institutions is based on a unified form of the report, which uses the monetary measure to collectively report the sources of budgetary and extra-budgetary funds, the utilization of funds and the balance of funds for a certain period of time. The competent accounting units and secondary accounting units in addition to the preparation of the unit’s capital activities outside the table. We must also consolidate and compile the sources of funds, utilization of funds and the balance of funds owned by the units and their own units and compile them into a summary of the capital activities. The general practice is: after affirming the affirmative statements of the affiliated units, offsetting the appropriation amounts between the unit and its subordinate units (offsetting the allocated funds in the units ’statements and the allocated funds in the subordinate units’ reports), offset Can not according to the original subjects according to the column. Other subjects will be based on the unit and its affiliated companies directly add the number listed together.