Administrative unit:

When writing off other receivables:

Debit: expenditures

Credit: pending property losses and excess

Writing off accounts receivable:

Debit: other payables

Credit: pending property losses and losses

Writing off prepayments Account:

Debit: Asset Fund

Credit: Pending Property Loss and Surplus

Public Institution:

Debit: Other Expenses

Credit: Profit and loss of assets to be disposed

Extended information:

Liabilities of administrative institutions

(1) Borrowed funds

Borrowed funds of public institutions refer to the funds borrowed by public institutions from financial departments, superior authorities, and financial institutions for paid use.

The accounting characteristics: Generally, interest expenses are not expected. When the interest is actually paid, the interest incurred on the money borrowed to carry out professional business activities and its auxiliary activities is included in business expenses; Interest on borrowed money is included in operating expenses.

(2) Amounts payable

Amounts payable by public institutions include funds payable to the budget according to the regulations of the financial department (budget payable), payable to the special financial account Extra-budgetary funds (payable to special fiscal accounts), relevant taxes and fees payable according to tax laws (taxes payable), etc.

1. Budget payables

The budget payables of public institutions refer to various amounts that public institutions obtain in accordance with regulations and should be paid into the fiscal budget. Budget payables mainly include funds collected by public institutions and included in budget management, administrative fee income, fines and confiscation income, income from price changes of unowned property and other amounts that should be turned over to the budget in accordance with budget management regulations.

Public institutions should set up the "Budget Payables" account to calculate the collection and payment of various budget payables. The credit balance at the end of this account reflects the unpaid amount (there should be no balance in this account at the end of the year) ).

When obtaining the various incomes payable to the budget, debit "Bank Deposits" and other accounts, and credit the "Budget Payables" account. When turning it over, debit the "Budget Payables" account and credit Record "bank deposits" and other subjects.

2. Accounts payable to special financial accounts

Amounts payable to special financial accounts of public institutions refer to the extra-budgetary funds collected by public institutions in accordance with regulations and should be turned over to special financial accounts. .

Public institutions should set up the "Amounts Payable to the Special Financial Account" account to account for the collection and transfer of extra-budgetary funds that should be turned over to the special financial account. The credit balance at the end of the period reflects the unpaid amount due. (There should be no balance in this account at the end of the year).

When receiving the various incomes payable to the special financial account, debit the "Bank Deposits" and other subjects, and credit the "Special Financial Account Payable" account; when turning over the special financial account, debit "Should be paid" The account "payment to the special financial account" is credited to the account "bank deposit".

Baidu Encyclopedia-Administrative Institutions