论文部分内容阅读
财库[2012]157号各省、自治区、直辖市、计划单列市财政厅(局):为适应地区间援助资金预算管理需要,规范地区间援助资金会计核算,现就《财政总预算会计制度》增设相关会计科目事宜通知如下:一、在收入类增设“地区间援助收入”会计科目“地区间援助收入”科目编码为413。本科目核算受援方政府财政部门收到援助方政府财政部门转来的可统筹使用的各类援助、捐赠等资金收入。
(2012) No. 157 Finance Bureau (Bureau) of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and Cities with Specific Designations in Different Regions: In order to meet the needs of regional budgetary assistance for aid funds and regulate the aid funds accounting in different regions, Relevant accounting issues notice as follows: First, in the income category added “inter-regional aid income ” account title “inter-regional aid income ” subject code is 413. The subjects accounting recipient government finance department received aid from the government finance department can be transferred to all kinds of aid, donations and other funds income.