预算会计重点知识整理

最后让全班孩子伸出手书空一遍，既活跃了气氛，又加深了对重点知识的印象。可惜机会错过去了，以致解求出勤率时，出现了很不理想的效果ChapterIGeneralprovisionsarticleIobligationtoclearcreditpre-loaninvestigationrequirements,improvethequalityofpre-loaninvestigation,preventcreditrisks,accordingtotheCBRCcommercialbankcreditduediligenceguidelines,commercialbankcreditsmallbusinessduediligenceguidelines(trial)andotherregulatoryrequirementsandtheactualsituationoftheBank,thesemeasuresareformulated.Secondpersonmentionedinthesemeasuresreferstoinaccordancewiththerulesofcreditinvestigations,surveysandanalysisofthecreditbusinesspeople.ArticlecreditmentionedinthesemeasuresreferstotableprovidedtocustomersbothinsideandoutsideoftheBank'screditbusiness,includingforeigncurrencyloans,tradefinance,bankacceptances,commercialbilldiscounting,guarantees,factoring,credit,loancommitment,guaranteeandothercreditoperations,excludingclientcreditbusiness.Priortothechengdaiinvestigationintothefourtharticlethisreferstocreditbeforethereview,investigatorsbyobtaining,verification,analysisandsecurityaspectsofthesituation,evaluationandrevealsthepossiblecreditrisksandtoproposepreventivemeasures.Articlefifthduediligenceinthesemeasuresreferstothepersoninthepre-loaninvestigationproceduresfulfillingthemostbasicduediligencerequirements.Articlesixthofthemselves,pre-loaninvestigatorsrelativesorotherinterestedpersontoapplyforthecreditbusiness,oneshouldapplyforthewithdrawal.ChapterIIduediligenceduediligenceworkisthebasicrequirementoftheseventharticle:followtheprinciplesoftrue,complete,valid,anddiligenceduediligenceincarryingoutinvestigationduties.Investigatorsshouldbebasedonthecharacteristicsofdifferentvarietiesofcreditbusiness,credit第一章总记第一节预算会计概述一.特点：1核算目的与企业不同：取得社会效益，后者取经济利益2核算基础与企业不同：收付实现制，后者权责发生制3会计要素等式与企业不同：资产=负债+净资产+收入-支出4会计核算内容方法与企业不同：固定资产不提折旧，后者不进行成本核算损益结算二．组成体系：1.财政总预算会计：是各级人民政府部门包括中央财政机关和地方财政机关，是组织国家财政收支、办理国家预算决算的专职管理机关。2.对应：财政部（省、直辖市/市/县/乡）————中央财政总预算（省/市/县/乡）中央银行——国库会计商业银行——财政经售处企业——》税收——》商业银行——》中央银行100%财政性存款3.行政单位会计：进行国家行政管理组织经济建设、文化建设维护社会公共秩序的单位，包括国家权力机关、行政机关、司法机关、检察机关、以及各位党政和公众全体4.三级：主管、二级、基层5.民间非营利组织：不以盈利为目的、不以出资享有所有权、不实行分配、清算、结余进行公益事业。第二节基本核算方法一．会计科目和账户：资产类，负债类，净资产类，收入类，支出类第二章事业单位会计概述一．事业单位会计概念：核算反应和监督各级各类事业单位财务收支活动情况及结果的专业会计二．会计科目1.事业单位会计准则（1998.1.1实施）2.事业单位会计制度：科目（42个）A资产：材料、产成品、对外投资。B负债：借入存款、应缴预算款、应交财务专户款。C净资产：事业基金、固定基金、专用基金、事业结余、经营结余、结余分配。D收入：财政补助收入、上级补助收入、拨入专款、事业收入、经营收入、附属单位缴款、其他收入。E支出：拨出经费、拨出专款、专款支出、事业支出、经营支出、成本费用、销售税金、上缴上级支出、对附属单位缴款、结转自筹基建。第三章事业单位资产核算第一节流动资产一．应收及预付款项1.应收票据：贴现：贴现息=票据到期值*贴现率*贴现期；净额=到期值-贴现息A收到票据：借：应收票据贷：经营收入；应交税费—应交增值税（销）B到期时：借：银行存款贷：应收账款C办理贴现：借：银存贷/借：经营支出贷：应收票据例：销售产品一批，贷款10万，增值税17000元，受到6个月带息商业汇票一张，面值元，票据年利率12%，2个月后办理贴现，现贴现率9%，收到贴现利得？贴现息：(+*12%/12*6)89%/12*4=7441最后让全班孩子伸出手书空一遍，既活跃了气氛，又加深了对重点知识的印象。可惜机会错过去了，以致解求出勤率时，出现了很不理想的效果ChapterIGeneralprovisionsarticleIobligationtoclearcreditpre-loaninvestigationrequirements,improvethequalityofpre-loaninvestigation,preventcreditrisks,accordingtotheCBRCcommercialbankcreditduediligenceguidelines,commercialbankcreditsmallbusinessduediligenceguidelines(trial)andotherregulatoryrequirementsandtheactualsituationoftheBank,thesemeasuresareformulated.Secondpersonmentionedinthesemeasuresreferstoinaccordancewiththerulesofcreditinvestigations,surveysandanalysisofthecreditbusinesspeople.ArticlecreditmentionedinthesemeasuresreferstotableprovidedtocustomersbothinsideandoutsideoftheBank'screditbusiness,includingforeigncurrencyloans,tradefinance,bankacceptances,commercialbilldiscounting,guarantees,factoring,credit,loancommitment,guaranteeandothercreditoperations,excludingclientcreditbusiness.Priortothechengdaiinvestigationintothefourtharticlethisreferstocreditbeforethereview,investigatorsbyobtaining,verification,analysisandsecurityaspectsofthesituation,evaluationandrevealsthepossiblecreditrisksandtoproposepreventivemeasures.Articlefifthduediligenceinthesemeasuresreferstothepersoninthepre-loaninvestigationproceduresfulfillingthemostbasicduediligencerequirements.Articlesixthofthemselves,pre-loaninvestigatorsrelativesorotherinterestedpersontoapplyforthecreditbusiness,oneshouldapplyforthewithdrawal.ChapterIIduediligenceduediligenceworkisthebasicrequirementoftheseventharticle:followtheprinciplesoftrue,complete,valid,anddiligenceduediligenceincarryingoutinvestigationduties.Investigatorsshouldbebasedonthecharacteristicsofdifferentvarietiesofcreditbusiness,credit净额=-7441=借：应收票据贷：经营收入；应交税费—应增17000借：银存；经营支出421贷：应收票据2.应收账款（赊销）借：应收账款贷：经营收入；应交税费—增（销）借：银存贷：应收账款3.预付账款A预付时：借：预付账款贷：银存B根据发票：借：材料；应交税费—增（进）贷：预付账款C补付：借：预付账款贷：银存4.其他应收款、借出款、备用金、垫付款例：某事业单位向业务部门签发现金支票20000元作为其备用金借：其他应收款—备用金2000贷：银行存款2000二．存货1.材料计价（买价，采购费用）——自用入账价格：含税价（不自用：不含）例：某事业单位2006年2~5月发生如下经济业务：A开展经营活动向某企业销售产品，一批价5万元，收到3个月带息商业汇票一张，面值58500，票面利率12%.B.该商业汇票两个月后向商业银行贴现，贴现率12%，实际收到款项。A借：应收票据58500贷：经营收入50000；应交税费—增（销）8500B到期值=58500*12%/12*3+58500=60255贴现值=60255*12%/12*1=60.255净额=60255-60.255=59652.45借：银存59652.45贷：应收票据58500；经营支出1152.45第二节事业单位的对外投资其他投资—材料投资（一般纳税人）借：对外投资—材料（协商价）借或贷：事业基金—投资基金贷：材料；应交税费—增借：事业基金—一般贷：事业基金—投资例：某事业单位为一般纳税人，对外投资一笔价值为80000元的材料协商价90000，增值税税率为17%借：对外投资—材料90000；事业基金—投资基金3600贷：材料：80000；应交—增（进）13600借：事业单位—一般