论文部分内容阅读
(财政部2003年9月30日财会[2003]28号文) 现将事业单位住房补贴(包括住房公积金、提租补贴、购房补贴,下同)的会计处理补充规定如下: 事业单位收到财政预算拨入的住房补贴,借记“银行存款”科目,贷记“财政补助收入——住房补贴”科目;收到财政专户拨入的住房补贴,借记“银行存款”科目,贷记“事业收入——住房补贴”科目。事业单位支付的住房补贴,借记“事业支出——基本支出(住房
(Ministry of Finance, September 30, 2003, Cai Kuai [2003] No. 28) Now the public housing subsidies (including housing provident fund, leasing subsidies, purchase subsidies, the same below) additional accounting provisions are as follows: institutions receive financial Budget subsidized housing subsidies, debit ”bank deposits “ subjects, credited ”financial subsidies income - housing subsidies “ subjects; received financial special accounts into the housing allowance, debit ”bank deposits “Subjects, credited ” career income - housing allowance “subjects. Institutional payment of housing allowances, debit ”business expenditure - basic expenditure (housing