(1) Upon receipt

Debit: bank deposit

Loan: deferred revenue

(2) confirm by stages in subsequent periods.

Borrow: deferred revenue.

Loan: non-operating income

If the government subsidy is used to compensate for the previous period after receipt

Directly upon receipt

Debit: bank deposit

Loan: non-operating income

II. State investment

, should be included in the paid-in capital or equity of the enterprise as rights and interests, debit the account of "bank deposit" and credit the account of "paid-in capital" or "equity".

4. Other financial funds obtained by the enterprise except for the above two situations are treated as profit and loss in accounting, which were originally included in subsidy income, and now all of them are included in the current non-operating income, debited to the subject of "bank deposits" and credited to the subject of "non-operating income".

V. Special funds;

(1) The so-called special funds,

It is the funds allocated by the state or relevant departments or higher authorities to administrative institutions with special designated purposes or special purposes. This kind of funds will require separate accounting, earmarking, and cannot be used for other purposes. It also needs to be accounted for separately. In various current systems and regulations, special funds have different names, such as special expenditures, project expenditures, earmarking, etc., and there are also some differences in the specific contents. But on the whole, their meanings are basically the same.

First, it comes from finance or higher-level units; Second, it is used for specific matters; Third, it needs to be accounted for separately. Special funds can be divided into three categories according to their sources: special funds, special appropriations and special loans. That is recorded as special payables, and the expenses incurred, such as labor expenses, travel expenses, rent and utilities, borrowing special payables, borrowing cash or bank deposits, cannot be recorded as expenses.

According to finance and taxation [2009? ] 15 1 Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Issues Concerning Corporate Income Tax Policies of Government Funds on Administrative Charges for Fiscal Funds stipulates that all kinds of fiscal funds collected by enterprises, except those that belong to state investment and require repayment of the principal after the use of funds, shall be included in the total income of enterprises in the current year, and corporate income tax shall be levied. For accounting subjects, please deal with them in accordance with the relevant provisions of accounting standards or accounting systems.

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