1.1990年社会文教行政经费财务决算表有哪些变动? 今年的决算报表调整了填报口径和项目,突出全额、差额、自收自支三种预算管理形式的各自特点和要求,相应加大了自收自支单位编制内容。一是增设了社会文教行政自收自支事业单位收支决算表、基本数字表;二是在决算明细表中增设“抵支收入”,反映全额单位在核拔的经费以外,将按规定纳入预算管理的各项收入以收抵支的各项支出合计数,是实际支出合计数的其中数;三是在差额预算单位收支表中增设“调剂收入”,反映差额单位收到上级部门用集中的收入拨来的资金;四是对有关的项目按新会计制度的规定规范了填报项目和口径。 2.各专项支出适用的“目”次有哪些新规定? ①民办教师补助费适用“补助工资”和“主要副 1. What are the changes in the financial final accounts of social culture, education and administrative expenses in 1990? This year’s statement of accounts adjusted for the reporting of caliber and projects, highlighting the respective characteristics and requirements of the three budget management forms of full amount, balance and self-support, and correspondingly increased self- Income self-supporting unit preparation. One is to set up an income and expenditure statement and a basic figure table for self-supporting public institutions in the social culture and education administration; the other is to add “offsetting income” in the final statement of accounts, which reflects that, in addition to the expenses for nuclear extraction of the full unit, The total amount of various expenses included in budgetary receipts to offset the expenditure is the total of the actual expenditures. Thirdly, “Dispatch income” is added to the balance sheet of the budgetary difference unit to reflect the difference between the receipt of higher income by the higher authorities With the concentrated income of the funds transferred; Fourth, the project under the new accounting standards to regulate the reporting project and caliber. 2. Which special provisions apply to the “head” times what new rules? ① private teacher subsidies for “subsidies” and "major vice