1. In order to implement the "Accounting Standards for Public Institutions" (Trial) and standardize the accounting of public institutions, this system is specially formulated.
2. This system applies to state-owned institutions within the territory of the People's Republic of China. Public institutions that apply special industry accounting systems in accordance with the provisions of the Ministry of Finance will not implement this system; accounting for capital construction investment by public institutions will be implemented in accordance with relevant regulations and will not implement this system; public institutions that have been included in the corporate accounting system will be implemented in accordance with relevant regulations. Implementation of corporate accounting systems.
3. The accounting organization system of state-owned institutions is divided into three levels: responsible accounting unit, secondary accounting unit and grassroots accounting unit. Those who receive funds from the financial department at the same level and have a budget management relationship, and there are accounting units below them, are the accounting units in charge; those who receive funds from the accounting units in charge or superior units, and have budget management relationships, and there are accounting units below them , is a second-level accounting unit; it reports funds to higher-level units and has budget management relationships. If there is no subordinate accounting unit below, it is a basic-level accounting unit. The above three-level accounting units implement independent accounting and are responsible for organizing and managing all accounting work of their own departments and units. If the conditions for independent accounting are not met, a document reimbursement system will be implemented and managed as a "reimbursement unit".
4. Public institutions should set up and use accounting subjects in accordance with the provisions of this system. Unnecessary subjects can be omitted. The accounting account numbers uniformly stipulated in this system shall not be disrupted or renumbered by any unit.
5. The accounting of public institutions uses RMB "yuan" as the unit of amount, and the amount below yuan is recorded to dimes or cents.
6. The management of accounting files of public institutions shall be implemented in accordance with the "Accounting Files Management Measures" formulated by the Ministry of Finance and the State Archives Bureau. General requirements for accounting and accounting matters shall be handled in accordance with the "Basic Accounting Work Standards" issued by the Ministry of Finance.
7. This system is interpreted by the Ministry of Finance of the People’s Republic of China and the Ministry of Finance. Without the approval of the Ministry of Finance, various regions and departments are not allowed to formulate accounting systems for public institutions on their own.
8. This system will be implemented from January 1, 1998. The "Budget Accounting System for Public Institutions and Administrative Units" issued by the Ministry of Finance in 1988 was abolished at the same time. The accounting systems established by various regions and departments before this system takes effect shall be stopped if they are inconsistent with this system.
Part 2: General Accounting Accounts for Public Institutions
1. Chart of Accounts (omitted)
2. Instructions for the Use of General Accounting Accounts for Public Institutions
(1) Asset Category
Account No. 101 Cash
1. This account accounts for the cash on hand of public institutions.
2. When cash is received, this account is debited and the relevant account is credited; when cash is paid, the relevant account is debited and this account is credited. The debit balance of this account reflects the amount of cash on hand.
3. Public institutions should set up a "cash journal", and cashiers should register transactions one by one based on the original vouchers. At the end of each day's business, the total cash receipts, total cash disbursements and balances should be calculated for the day, and the balances should be checked with the actual inventory to ensure that the accounts are consistent, and a "Daily Cash Inventory Report" should be prepared. For units with a large amount of cash receipt business and a separate collection department, the cashier of the collection department should prepare a "cash receipt daily report" with the cash received every day together with the receipts, and send it to the cashier of the accounting department for verification. ; Or after depositing the cash received directly to the bank where the account is opened, submit the receipt copy, "Daily Statement of Cash Income" and the voucher for depositing cash to the bank to the accountant of the accounting department for verification and accounting.
4. Institutions with foreign currency cash should set up "cash journals" for detailed accounting in RMB and various foreign currencies.
Subject No. 102 Bank Deposits
1. This subject accounts for various deposits deposited by accounting units in banks and other financial institutions. Public institutions should strengthen the management of their own bank accounts, and the accounting department should open bank accounts uniformly to avoid multiple account openings.
2. When a public institution deposits money into a bank or other financial institution, this account will be debited and the relevant account will be credited; when a deposit is withdrawn and paid out, the relevant account will be debited and this account will be credited. The debit balance of this account. Reflects the amount of bank deposits of public institutions.
3. Public institutions shall set up "bank deposit journals" according to the names of banks and other financial institutions as well as types of deposits. Cashiers will register them one by one according to the receipts and payment vouchers, and the accounts shall be settled at the end of each day. Out balance. Bank deposit journals should be reconciled with the bank regularly, at least once a month. At the end of the month, if there is a difference between the unit's book balance and the bank statement balance, the reasons should be identified and dealt with on a case-by-case basis. If it is an unsettled account, a "Bank Deposit Balance Reconciliation Statement" should be prepared and reconciled accordingly.
4. Institutions with foreign currency deposits should set up "bank deposit journals" for detailed accounting in RMB and various foreign currencies under this account. For foreign currency bank deposits conducted by public institutions, the foreign currency amount shall be converted into RMB for accounting purposes according to the RMB foreign exchange rate promulgated by the People's Bank of China on that day, and the foreign currency amount and conversion rate shall be registered. At the end of the year (units with large foreign currency deposit business volume can settle on a quarterly or monthly basis), the public institution shall convert the balance of the foreign currency account into RMB according to the RMB foreign exchange rate promulgated by the People's Bank of China at the end of the period, as the ending RMB balance of the foreign currency account. The difference between the adjusted RMB balances in various foreign currency accounts and the original book balances will be included in the business expenditure items as exchange losses and gains.
Account No. 105 Notes receivable
1. This account accounts for commercial bills received by public institutions for selling products due to business activities, including commercial acceptance bills and bank acceptance bills.
2. When a public institution receives notes receivable, this account will be debited, and "operating income" and other related accounts will be credited. The face amount of the notes receivable collected when due will be debited to the "bank deposit" account and credited to this account. The debit balance of this account is the undue amount of notes receivable. When the unit holds undue bills receivable for discount to the bank, the actual amount received (the net amount after deducting the discount interest) should be debited to "Bank Deposits" and other accounts; the part with the same interest should be debited to "Operating Expenses" " Account, this account is credited according to the face amount of the notes receivable.
3. Public institutions should set up a "Notes Receivable Reference Book" to record the type, number, date of issuance, face amount, payer, acceptor, and endorsement of each note receivable one by one. Information such as the person’s name or unit name, maturity date, collection date, and amount recovered.
Account No. 106 Accounts Receivable
1. This account accounts for the amount of money that public institutions should collect for providing labor services, carrying out paid services and selling products.
2. When accounts receivable are incurred, this account is debited and "operating income", "other income" and other accounts are credited; when money is received, the "bank deposit" account is debited and credited this subject. The debit balance of this account reflects the accumulated amount of accounts receivable to be settled.
3. This account should set up detailed accounts according to the name of the debtor unit or individual.
Account No. 108 Prepaid Accounts
1. This account accounts for the amount paid in advance to the supply unit in accordance with the provisions of the purchase and labor contract.
2. When a public institution makes an advance payment, this account will be debited and the "bank deposit" account will be credited. When the purchased goods or services are settled, accounts such as "Materials" will be debited and this account will be credited according to the amount listed in the invoice. For overpayments, this account will be debited and the "Bank Deposits" account will be credited; for refunds of overpayments, this account will be debited and the "Bank Deposits" account will be debited. Credit this account. The debit balance of this account is unsettled prepayments. Units that do not have much prepayment business can also debit the prepaid accounts directly to the "accounts receivable" account without setting up this account.
3. This account should set up detailed accounts according to the name of the supply unit.
Other receivables of Account No. 110
1. This account accounts for other receivables and temporary payments of public institutions other than bills receivable, accounts receivable and prepaid accounts. payment. Including: loans, reserve funds, various advances that should be collected from employees, etc.
2. When various other receivables occur, this account will be debited and the relevant accounts will be credited; when various amounts are recovered, the relevant accounts will be debited and this account will be credited. The debit balance of this account is the unsettled receivables.
3. This account should set up detailed accounts according to the items and debtors of other receivables.
Subject No. 115 Materials
1. This subject accounts for the inventory of materials in public institutions as well as tools, appliances, low-value consumables, etc. that do not meet the fixed asset standards. Sporadic office supplies purchased and used by public institutions can be directly listed as expenses when purchased, and this account is not applicable.
2. Confirmation of the entry value of materials:
(1) When purchasing materials, the purchase price and transportation and miscellaneous charges should be used as the entry price of the materials. Materials purchased by the unit for self-use shall be calculated based on the tax-included price actually paid. If a public institution is a small-scale taxpayer (hereinafter referred to as a small-scale taxpayer) according to the "Interim Regulations of the People's Republic of China on Value-Added Tax", the purchased materials shall be calculated based on the tax-included price actually paid. If a public institution is a general taxpayer (hereinafter referred to as a general taxpayer) according to the "Provisional Regulations of the People's Republic of China on Value-Added Tax", the non-self-use portion of the purchased materials shall be calculated at a tax-exclusive price.
(2) The actual cost of material delivery can be determined by the first-in-first-out method or the weighted average method according to the actual situation.
3. How to use the account:
(1) If materials for self-use are purchased and accepted by the warehouse, this account will be debited and "bank deposit" and other accounts will be credited. When it is collected and shipped out of the warehouse, accounts such as "Business Expenditure" are debited and this account is credited.
(2) If the materials purchased by public institutions belonging to small-scale taxpayers have been checked and accepted into the treasury, this account will be debited and "bank deposits" and other accounts will be credited. When the goods are collected and shipped out of the warehouse, accounts such as "Business Expenditure" and "Operating Expenditure" are recorded and credited to this account.
(3) If a public institution that is a general taxpayer purchases non-daily-use materials and has checked them into the treasury, according to the value-added tax indicated on the special invoice for the purchased materials, the debit "Tax Payable - The "VAT payable (input tax)" account is debited according to the amount of input purchase cost recorded on the special invoice, and credited to "bank deposits", "accounts payable" and other accounts based on the actual amount paid. When the goods are collected and shipped out of the warehouse, accounts such as "Business Expenditure" and "Operating Expenditure" will be debited according to the purchase cost (excluding tax), and this account will be credited.
4. The materials of public institutions should be inventoried at least once a year. If there is a surplus or deficit, it is a normal overflow or loss. Materials will be added or subtracted according to the actual cost, including those for operating purposes. At the same time, "operating expenses" will be reduced or increased accordingly for materials, and "business expenses" should be offset or increased for materials used for business purposes.
5. The final debit balance of this project is the actual inventory of materials of the public institution.
6. This subject should set up detailed accounts according to the storage location, type and specification of the materials, and register them one by one according to the receipt and issuance vouchers of the materials.
Account No. 116 Finished Products
1. This account accounts for the actual cost of products produced by public institutions and accepted into the warehouse. For units that engage in labor activities, their labor results can be accounted as finished products.
2. For finished products that are completed and accepted into the warehouse, this account will be debited and the "Cost Expenses" account will be credited. When products are sold out of the warehouse, the actual cost is calculated according to the first-in-first-out method or the weighted average method. The "Business Expenditure" or "Operating Expenditure" account is debited and this account is credited. The debit balance of this account reflects the actual cost of the finished goods in inventory.
3. If there is a surplus or deficit in the inventory of finished products, the inventory will be increased or decreased. When there is a surplus, this account will be debited and the "Business Expenditure" or "Operating Expenditure" account will be credited. When there is a loss, the "Business Expenditure" or "Operating Expenditure" account will be debited and this account will be credited.
4. This account should set up detailed accounts according to the type, variety and scale of the finished product.
Subject No. 117 External Investment
1. This subject accounts for the investment of public institutions in other units through various methods, including bond investment and other investments.
2. The external investment caused by the purchase of various bonds by public institutions should be debited to this account and credited to "Bank Deposits" and other accounts according to the actual payment; at the same time, the "Public Institution Fund--" The account "General Fund" is credited to the account "Public Fund - Investment Fund". When a public institution invests externally with fixed assets, this account should be debited according to the appraised price or the value confirmed in the contract or agreement, and the "Public Institution Fund - Investment Fund" account should be credited; according to the original book price, "Fixed Fund" should be debited and "Fixed Fund" should be credited. "Fixed Assets" account. When a public institution that is a general taxpayer delivers materials to other units, this account will be debited according to the value determined in the contract agreement, and "materials" will be credited according to the book value of the materials (excluding value-added tax), and "tax payable -" will be credited. - Value-added tax payable (output tax)" account. The difference between the book value of the materials and the output tax payable is deducted from the value determined in the contract agreement, and the "Public Service Fund - Investment Fund" account is debited or credited; at the same time, the "Public Service Fund - Investment Fund" is debited according to the book value of the material. The account "General Fund" is credited to the account "Public Fund - Investment Fund". When public institutions that are small-scale taxpayers invest materials externally, this account will be debited according to the value determined in the contract agreement, and the "Materials" account will be credited according to the book value of the materials (tax included). According to the difference between the value determined in the contract agreement and the book value of the material, the "Public Institution Fund - Investment Fund" account is debited or credited; at the same time, according to the book value of the material, the "Public Institution Fund" account is debited and the "Public Institution Fund to Others" is credited. The intangible assets invested by the unit will be debited to this account according to the value determined by both parties, and the "Intangible Assets" account will be credited according to the original book price, and the "Intangible Assets - Investment Fund" account will be debited or credited according to the difference; at the same time, the intangible assets will be debited to The book value of assets is debited to the "Institutional Fund - General Fund" account and credited to the "Institutional Fund - Investment Fund" account. When a public institution invests externally with monetary funds, this account is debited and the "Bank Deposit" account is credited; at the same time, The account "Public Institution Fund - General Fund" is debited and the account "Public Institution Fund - Investment Fund" is credited.
3. The principal and interest of bonds transferred by public institutions and paid when due shall be calculated based on the actual receipts. The amount is debited to the "bank deposit" account, and this account is credited according to the actual cost. The difference between the actual amount received and the book amount is debited or credited to the "other income" account.
4. This account should be calculated in detail according to bond types and investment objects.
Account No. 120 Fixed Assets
1. This account accounts for the original price of fixed assets of public institutions. .
2. Public institutions should formulate a fixed assets catalog based on the prescribed fixed asset standards and classifications and combined with the circumstances of the unit as a basis for accounting.
3. Fixed assets of public institutions. Accounting shall be carried out according to the value specified below.
(1) Purchased or transferred fixed assets shall be recorded according to the actual purchase price or transfer fee, transportation and installation fees, etc. Purchasing vehicles shall be recorded according to regulations. The vehicle purchase surcharge paid is included in the purchase price.
(2) Self-made fixed assets are recorded according to the labor, materials and expenses.
(3) In the original purchase price. For fixed assets that are renovated or expanded on the basis of existing fixed assets, the fixed assets shall be added to the fixed assets according to the net added value of the expenditure incurred for the remodeling or expansion minus the revaluation income during the remodeling or expansion process.
( 4) Fixed assets leased by financing shall be recorded according to the equipment price, transportation and installation fees determined in the lease agreement.
(5) Fixed assets accepted as donations shall be recorded according to the market price of similar fixed assets or Accounting is based on the relevant vouchers provided. Relevant expenses incurred when receiving fixed assets shall be included in the value of fixed assets.
(6) Fixed assets in excess shall be recorded at their safe value.
(7) Fixed assets that have been put into use but have not yet been handed over can be recorded at their estimated value first, and then adjusted after the actual value is determined. Travel expenses incurred during the purchase of fixed assets will not be included in the value of the fixed assets.
4. How to use the undergraduate course:
(1) When a public institution purchases fixed assets, it should debit "Special Fund - Repair and Purchase Fund" and "Business Expenditure" according to the source of funds. ", "Special Expenditure" and other accounts are credited to the "Bank Deposit" account, while this account is debited and the "Fixed Fund" account is credited.
(2) When the unit accepts donated fixed assets, this account will be debited and the "Fixed Fund" account will be credited.
(3) For fixed assets leased under financing, this account will be debited and the "other payables" account will be credited. When rent is paid, the relevant expenditure account will be debited and the "fixed fund" account will be credited; at the same time The "Other Payables" account is debited and the "Bank Deposits" account is credited.
(4) For fixed assets that are in surplus, this account will be debited based on the replacement price, and the "Fixed Fund" account will be credited.
(5) For fixed assets reduced due to scrapping, damage, inventory losses, etc., the "Fixed Fund" account will be debited and the "Fixed Assets" account will be credited based on the original value of the reduced fixed assets. The income from the change in residual value of scrapped or damaged fixed assets and the cleaning expenses are included in the repair and purchase fund in the special fund account.
(6) When selling fixed assets, the "Bank Deposit" account will be debited according to the actual price received, the "Special Fund - Repair and Purchase Fund" account will be credited, and the "Fixed Fund" account will be credited according to the original price. , credit this account.
(7) Investments transferred out of fixed assets shall be handled in accordance with the relevant provisions of the "foreign investment" account.
5. Public institutions should set up detailed accounts and fixed asset cards according to the classification of fixed assets for detailed accounting.
Intangible assets of subject No. 124
1. This subject accounts for various intangible assets such as patents, non-patented technologies, copyrights, trademark rights, land use rights, goodwill and other public institutions. value.
2. When a public institution purchases or develops its own intangible assets and applies to obtain intangible assets in accordance with legal procedures, this account should be debited and "bank deposits" and other related accounts should be credited based on the actual expenditure.
3. Various intangible assets should be amortized reasonably. For public institutions that do not implement internal cost accounting, when the intangible assets purchased and self-developed are amortized, they should be recorded once in the "Business Expenditure" account, debited in the "Business Expenditure" account, and credited to this account. For public institutions that implement internal cost accounting, their intangible assets should be amortized in installments during the benefit period. During amortization, the "operating expenses" account will be debited and this account will be credited.
4. When the unit transfers the ownership of recorded intangible assets to others, the transfer income is debited to the "bank deposit" account and credited to the "business income" account. The cost of the transferred intangible assets is carried forward and debited. Record the "Business Expenses - Other Expenses" account and credit this account. Intangible assets transferred out of external investment shall be handled in accordance with the relevant provisions of the "foreign investment" account.
5. The closing balance of this project is the value of intangible assets that have not yet been amortized.
6. This account should set up detailed accounts according to the categories of intangible assets.
(2) Liabilities
Borrows under Account No. 201
1. This account accounts for the borrowings of public institutions from financial departments, superior authorities, and financial institutions. payment for paid use.
2. When borrowing money, debit "Bank Deposit" and other accounts and credit this account; when returning the principal, debit this account and credit "Bank Deposit"; when paying loan interest, debit Record the "Business Expenditure" and "Operating Expenditure" accounts, and credit the "Bank Deposits" account.
3. The credit balance of this account reflects the balance of borrowed money that has not yet been repaid.
4. This account should set up detailed accounts according to creditor units.
Subject No. 202 Notes Payable
1. This account accounts for commercial bills issued and accepted when public institutions incur external debts, including bank acceptance bills and commercial acceptance bills.
2. When the unit issues or accepts a bill of exchange or pays a loan with a bill of exchange, "Materials", "Accounts Payable" and other accounts are debited and this account is credited. To pay the bank acceptance bill handling fee, the relevant expenditure or expense account will be debited and the "bank deposit" account will be credited.
When receiving notice of principal and interest payment from the bank, this account and related expenditure accounts will be debited, and the "bank deposit" account will be credited.
3. Each unit should set up a "Notes Payable Reference Book" to record in detail the type, number, issue date, maturity date, face amount, payee name or unit name of each note payable, and Details such as payment date and amount. When bills payable are paid off when due, they should be written off one by one in the reference book.
Account No. 203 Accounts Payable
1. This account accounts for the amounts payable by public institutions to suppliers for purchasing materials, supplies or accepting labor supply. This account is applicable to public institutions with actual internal cost accounting.
2. When the materials and supplies purchased by the unit have been inspected and entered into the treasury, but the payment has not yet been made, the "Materials" and other relevant accounts should be debited and this account should be credited based on the relevant vouchers. When a unit accepts services provided by other units, unpaid amounts payable and unpaid shall be debited to the relevant expenditure (expense) account and credited to this account based on the invoice bill provided by the supplier unit.
3. When the unit pays accounts payable, this account will be debited and "bank deposit" and other accounts will be credited. When the unit issues or accepts commercial bills to offset accounts payable, this account will be debited and the "notes payable" account will be credited.
4. This account should have detailed accounts based on supply units.
Account No. 204 Advance Accounts
1. This account accounts for the amount received in advance by the public institution from the purchasing unit or the unit receiving labor services in accordance with the provisions of the contract.
2. When the unit receives accounts in advance, the "bank deposit" or "cash" account is debited and this account is credited; when the sale of goods is realized (labor services are cashed in), this account is debited and the relevant income is credited suject. Refund the overpayment and make a reverse accounting entry.
3. Units that do not do much advance collection business can also record the advance collection directly to the credit of the "Accounts Payable" account, without this account.
4. This account should set up detailed accounts according to the purchasing unit.
Account No. 207 Other payables
1. This account accounts for the amounts payable and temporarily received by public institutions from other units or individuals, such as rent for rented fixed assets and deposits. , Pay for the overall pension and housing deposits made by individuals; ---------------------------------------- ----------------------- Transfer interrupted! Temporary collection of funds, debit "bank deposits", "business expenses", "operating expenses" and other accounts, This account is credited; when payment is made, this account is debited and "bank deposit" and other accounts are credited.
3. This account should set up detailed accounts according to the categories of payables and temporary receivables or units and individuals.
Subject No. 208 Budget Payable
1. This subject accounts for the revenue that public institutions should pay to the national budget according to regulations. Budget revenue payable mainly includes: funds collected by public institutions and included in budget management, administrative fee revenue, revenue from fines and confiscations, revenue from price changes of unowned property and other amounts that should be turned over to the budget in accordance with budget management regulations.
2. When obtaining various income payable budgets, debit "Bank Deposits" and other accounts and credit this account; when turning over, debit this account and credit "Bank Deposits" and other accounts.
3. The credit balance of this account reflects the amount due and unpaid. There should be no balance in this account at the end of the year.
4. This account should set up detailed accounts according to the categories of budget payables.
Subject No. 209: Money due to the special financial account
1. This account accounts for the extra-budgetary funds collected by public institutions in accordance with regulations and should be turned over to the special financial account. The scope of extra-budgetary funds that should be turned over to the special financial account shall be handled in accordance with the regulations of the Ministry of Finance.
2. When receiving various incomes payable to the special financial account, debit "Bank Deposits" and other accounts and credit this account; when turning over to the special financial account, make opposite accounting entries. When units that implement the method of turning over extra-budgetary fund balances regularly settle extra-budgetary fund balances, they will debit the "Business Income" account and credit this account.
3. The credit balance of this account reflects the amount due and unpaid. There is no balance in this account at the end of the year.
4. This account should set up detailed accounts according to the categories of extra-budgetary funds.