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《政府会计准则制度解释第1号》印发

发布时间:2019-07-24  作者:senke

关于印发《政府会计准则制度解释第1号》的通知

南方彩票 CAIHUI〔2019〕13HAO

南方彩票 DANGZHONGYANGYOUGUANBUMEN,GUOWUYUANGEBUWEI、GEZHISHUJIGOU,QUANGUORENDACHANGWEIHUIBANGONGTING,QUANGUOZHENGXIEBANGONGTING,GAOFAYUAN,GAOJIANYUAN,GEMINZHUDANGPAIZHONGYANG,YOUGUANRENMINTUANTI,GESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHICAIZHENGTING(JU),XINJIANGSHENGCHANJIANSHEBINGTUANCAIZHENGJU:

南方彩票 WEILEJINYIBUJIANQUANHEWANSHANZHENGFUHUIJIZHUNZEZHIDU,QUEBAOZHENGFUHUIJIZHUNZEZHIDUYOUXIAOSHISHI,GENJU《ZHENGFUHUIJIZHUNZE——JIBENZHUNZE》(CAIZHENGBULINGDI78HAO),WOMENZHIDINGLE《ZHENGFUHUIJIZHUNZEZHIDUJIESHIDI1HAO》,XIANYUYINFA,QINGZUNZHAOZHIXING。

ZHIXINGZHONGYOUHEWENTI,QINGJISHIFANKUIWOBU。

南方彩票 FUJIAN:ZHENGFUHUIJIZHUNZEZHIDUJIESHIDI1HAO

CAI ZHENG BU

南方彩票 2019NIAN7YUE16RI

(LAIYUAN:CAIZHENGBUHUIJISI)

附件:

政府会计准则制度解释第1号

一、关于企业集团中的事业单位会计制度执行问题

QIYEJITUANZHONGNARUBUMENYUSUANBIANBAOFANWEIDESHIYEDANWEI(BUHANZHIXING《JUNGONGKEYANSHIYEDANWEIHUIJIZHIDU》DESHIYEDANWEI,XIATONG)YINGDANGANZHAOZHENGFUHUIJIZHUNZEZHIDUJINXINGHUIJIHESUAN;QIYEJITUANZHONGWEINARUBUMENYUSUANBIANBAOFANWEIDESHIYEDANWEI,KEYIBUZHIXING《ZHENGFUHUIJIZHIDU——XINGZHENGSHIYEDANWEIHUIJIKEMUHEBAOBIAO》(YIXIACHENG《ZHENGFUHUIJIZHIDU》)ZHONGDEYUSUANHUIJINEIRONG,ZHIZHIXINGCAIWUHUIJINEIRONG。

二、关于事业单位长期股权投资的会计处理

(YI)SHIYEDANWEICAIYONGQUANYIFAHESUANZHANGQIGUQUANTOUZI、QIEBEITOUZIDANWEIBIANZHIHEBINGCAIWUBAOBIAODE,ZAICHIYOUTOUZIQIJIAN,YINGDANGYIBEITOUZIDANWEIHEBINGCAIWUBAOBIAOZHONGGUISHUYUMUGONGSIDEJINGLIRUNHEQITASUOYOUZHEQUANYIBIANDONGWEIJICHU,JISUANQUEDINGYINGDANGDIAOZHENGZHANGQIGUQUANTOUZIZHANGMIANYUEDEJINE,BINGJINXINGXIANGGUANHUIJICHULI。

(ER)SHIYEDANWEIYIQICHIYOUDEKEJICHENGGUOQUDEDEZHANGQIGUQUANTOUZI,YINGDANGANZHAOPINGGUJIAZHIJIAXIANGGUANSHUIFEIZUOWEITOUZICHENGBEN。SHIYEDANWEIANGUIDINGTONGGUOXIEYIDINGJIA、ZAIJISHUJIAOYISHICHANGGUAPAIJIAOYI、PAIMAIDENGFANGSHIQUEDINGJIAGEDE,YINGDANGANZHAOYISHANGFANGSHIQUEDINGDEJIAGEJIAXIANGGUANSHUIFEIZUOWEITOUZICHENGBEN。

南方彩票 (SAN)SHIYEDANWEICHUZHIYIKEJICHENGGUOZHUANHUAXINGCHENGDEZHANGQIGUQUANTOUZI,ANGUIDINGSUOQUDEDESHOURUQUANBULIUGUIBENDANWEIDE,YINGDANGANZHAOSHIJIQUDEDEJIAKUAN,JIEJI“YINXINGCUNKUAN”DENGKEMU,ANZHAOBEICHUZHIZHANGQIGUQUANTOUZIDEZHANGMIANYUE,DAIJI“ZHANGQIGUQUANTOUZI”KEMU,ANZHAOSHANGWEILINGQUDEXIANJINGULIHUOLIRUN,DAIJI“YINGSHOUGULI”KEMU,ANZHAOFASHENGDEXIANGGUANSHUIFEIDENGZHICHU,DAIJI“YINXINGCUNKUAN”DENGKEMU,ANZHAOJIEDAIFANGCHAE,JIEJIHUODAIJI“TOUZISHOUYI”KEMU;TONGSHI,ZAIYUSUANHUIJIZHONG,ANZHAOSHIJIQUDEDEJIAKUAN,JIEJI“ZIJINJIECUN——HUOBIZIJIN”KEMU,ANZHAOCHUZHISHIQUERENDETOUZISHOUYIJINE,DAIJI“TOUZIYUSUANSHOUYI”KEMU,ANZHAODAIFANGCHAE,DAIJI“QITAYUSUANSHOURU”KEMU。

南方彩票 (SI)QUANYIFAXIA,SHIYEDANWEICHUZHIYIXIANJINYIWAIDEQITAZICHANQUDEDE(BUHANKEJICHENGGUOZHUANHUAXINGCHENGDE)ZHANGQIGUQUANTOUZISHI,ANGUIDINGJIANGQUDEDETOUZISHOUYI(CICHUDETOUZISHOUYI,SHIZHIZHANGQIGUQUANTOUZICHUZHIJIAKUANKOUCHUZHANGQIGUQUANTOUZICHENGBENHEXIANGGUANSHUIFEIHOUDECHAE)NARUBENDANWEIYUSUANGUANLIDE,FENBIEYIXIALIANGZHONGQINGKUANGCHULI:

1.ZHANGQIGUQUANTOUZIDEZHANGMIANYUEDAYUQITOUZICHENGBENDE,YINGDANGANZHAOBEICHUZHIZHANGQIGUQUANTOUZIDECHENGBEN,JIEJI“ZICHANCHUZHIFEIYONG”KEMU,DAIJI“ZHANGQIGUQUANTOUZI——CHENGBEN”KEMU;TONGSHI,ANZHAOSHIJIQUDEDEJIAKUAN,JIEJI“YINXINGCUNKUAN”DENGKEMU,ANZHAOSHANGWEILINGQUDEXIANJINGULIHUOLIRUN,DAIJI“YINGSHOUGULI”KEMU,ANZHAOFASHENGDEXIANGGUANSHUIFEIDENGZHICHU,DAIJI“YINXINGCUNKUAN”DENGKEMU,ANZHAOZHANGQIGUQUANTOUZIDEZHANGMIANYUEJIANQUQITOUZICHENGBENDECHAE,DAIJI“ZHANGQIGUQUANTOUZI——SUNYIDIAOZHENG、QITAQUANYIBIANDONG”KEMU(YISHANGMINGXIKEMUWEIDAIFANGYUEDE,JIEJIXIANGGUANMINGXIKEMU),ANZHAOSHIJIQUDEDEJIAKUANYUBEICHUZHIZHANGQIGUQUANTOUZIZHANGMIANYUE、YINGSHOUGULIZHANGMIANYUEHEXIANGGUANSHUIFEIZHICHUHEJISHUDECHAE,DAIJIHUOJIEJI“TOUZISHOUYI”KEMU,ANZHAODAIFANGCHAE,DAIJI“YINGJIAOCAIZHENGKUAN”KEMU。YUSUANHUIJIDEZHANGWUCHULIANZHAO《ZHENGFUHUIJIZHIDU》JINXING。

ZHEIZHONGQINGKUANGXIADEHUIJIFENLUJULIRUXIA:

CAIWUHUIJI

YUSUANHUIJI

JIE:ZICHANCHUZHIFEIYONG

DAI:ZHANGQIGUQUANTOUZI——CHENGBEN

JIE:YINXINGCUNKUAN

DAI:YINGSHOUGULI(RUYOU)

南方彩票 ZHANGQIGUQUANTOUZI——SUNYIDIAOZHENG、QITAQUANYIBIANDONG(YEKENENGZAIJIEFANG)

YINXINGCUNKUAN(XIANGGUANSHUIFEI)

南方彩票 TOUZISHOUYI(QUDEJIAKUANYUTOUZIZHANGMIANYUE、YINGSHOUGULIZHANGMIANYUEHEXIANGGUANSHUIFEIZHICHUHEJISHUDECHAE)

YINGJIAOCAIZHENGKUAN

JIE:ZIJINJIECUN——HUOBIZIJIN

DAI:TOUZIYUSUANSHOUYI(QUDEJIAKUANJIANQUTOUZICHENGBENHEXIANGGUANSHUIFEIHOUDEJINE)

南方彩票 2.ZHANGQIGUQUANTOUZIDEZHANGMIANYUEXIAOYUHUODENGYUQITOUZICHENGBENDE,YINGDANGANZHAOBEICHUZHIZHANGQIGUQUANTOUZIDEZHANGMIANYUE,JIEJI“ZICHANCHUZHIFEIYONG”KEMU,ANZHAOZHANGQIGUQUANTOUZIGEMINGXIKEMUDEYUE,DAIJI“ZHANGQIGUQUANTOUZI——CHENGBEN”KEMU,DAIJIHUOJIEJI“ZHANGQIGUQUANTOUZI——SUNYIDIAOZHENG、QITAQUANYIBIANDONG”KEMU;TONGSHI,ANZHAOSHIJIQUDEDEJIAKUAN,JIEJI“YINXINGCUNKUAN”DENGKEMU,ANZHAOSHANGWEILINGQUDEXIANJINGULIHUOLIRUN,DAIJI“YINGSHOUGULI”KEMU,ANZHAOFASHENGDEXIANGGUANSHUIFEIDENGZHICHU,DAIJI“YINXINGCUNKUAN”DENGKEMU,ANZHAOSHIJIQUDEDEJIAKUANDAYUBEICHUZHIZHANGQIGUQUANTOUZICHENGBEN、YINGSHOUGULIZHANGMIANYUEHEXIANGGUANSHUIFEIZHICHUHEJISHUDECHAE,DAIJI“TOUZISHOUYI”KEMU,ANZHAODAIFANGCHAE,DAIJI“YINGJIAOCAIZHENGKUAN”KEMU。YUSUANHUIJIDEZHANGWUCHULIANZHAO《ZHENGFUHUIJIZHIDU》JINXING。

ZHEIZHONGQINGKUANGXIADEHUIJIFENLUJULIRUXIA:

CAIWUHUIJI

YUSUANHUIJI

JIE:ZICHANCHUZHIFEIYONG(TOUZIZHANGMIANYUE)

南方彩票 ZHANGQIGUQUANTOUZI——SUNYIDIAOZHENG、QITAQUANYIBIANDONG(BUFENMINGXIKEMUYUEYEKENENGZAIDAIFANG)

南方彩票 DAI:ZHANGQIGUQUANTOUZI——CHENGBEN

JIE:YINXINGCUNKUAN

DAI:YINGSHOUGULI(RUYOU)

YINXINGCUNKUAN(XIANGGUANSHUIFEI)

TOUZISHOUYI(QUDEJIAKUANDAYUTOUZICHENGBEN、YINGSHOUGULIZHANGMIANYUEHEXIANGGUANSHUIFEIZHICHUHEJISHUDECHAE)

YINGJIAOCAIZHENGKUAN

JIE:ZIJINJIECUN——HUOBIZIJIN

南方彩票 DAI:TOUZIYUSUANSHOUYI(QUDEJIAKUANJIANQUTOUZICHENGBENHEXIANGGUANSHUIFEIHOUDEJINE)

南方彩票 (WU)SHIYEDANWEIANGUIDINGYINGJIANGZHANGQIGUQUANTOUZICHIYOUQIJIANQUDEDETOUZIJINGSHOUYI,YIJIYIXIANJINQUDEDEZHANGQIGUQUANTOUZICHUZHISHIQUDEDEJINGSHOURU(CHUZHIJIAKUANKOUCHUTOUZIBENJINHEXIANGGUANSHUIFEIHOUDEJINGE)SHANGJIAOBENJICAIZHENGBINGNARUYIBANGONGGONGYUSUANGUANLIDE,ZAIYINGSHOUHUOSHOUDAOSHANGSHUYOUGUANKUANXIANGSHIBUQUERENTOUZISHOUYI,YINGTONGGUO“YINGJIAOCAIZHENGKUAN”KEMUHESUAN。

三、关于单位年末暂收暂付非财政资金的会计处理

DANWEIDUIYUNARUBENNIANDUBUMENYUSUANGUANLIDEXIANJINSHOUZHIYEWU,ZAICAIYONGCAIWUHUIJIHESUANDETONGSHIYINGDANGJISHIJINXINGYUSUANHUIJIHESUAN。NIANMOJIEZHANGQIAN,DANWEIYINGDANGDUIZANSHOUZANFUKUANXIANGJINXINGQUANMIANQINGLI,BINGDUIYUNARUBENNIANDUBUMENYUSUANGUANLIDEZANSHOUZANFUKUANXIANGJINXINGYUSUANHUIJICHULI,QUERENXIANGGUANYUSUANSHOUZHI,QUEBAOYUSUANHUIJIXINXINENGGOUWANZHENGFANYINGBENNIANDUBUMENYUSUANSHOUZHIZHIXINGQINGKUANG。

(YI)DUIYUNARUBENNIANDUBUMENYUSUANGUANLIDEZANFUKUANXIANG,ANZHAO《ZHENGFUHUIJIZHIDU》GUIDING,DANWEIZAIZHIFUKUANXIANGSHIKEBUZUOYUSUANHUIJICHULI,DAIJIESUANHUOBAOXIAOSHI,ANZHAOJIESUANHUOBAOXIAODEJINE,JIEJIXIANGGUANYUSUANZHICHUKEMU,DAIJI“ZIJINJIECUN”KEMU。DANSHI,ZAINIANMOJIEZHANGQIAN,DUIYUSHANGWEIJIESUANHUOBAOXIAODEZANFUKUANXIANG,DANWEIYINGDANGANZHAOZANFUDEJINE,JIEJIXIANGGUANYUSUANZHICHUKEMU,DAIJI“ZIJINJIECUN”KEMU。YIHOUNIANDU,SHIJIJIESUANHUOBAOXIAOJINEYUYIJIRUYUSUANZHICHUDEJINEBUYIZHIDE,DANWEIYINGDANGTONGGUOXIANGGUANYUSUANJIEZHUANJIEYUKEMU“NIANCHUYUEDIAOZHENG”MINGXIKEMUJINXINGCHULI。

南方彩票 (ER)DUIYUYINGDANGNARUXIAYINIANDUBUMENYUSUANGUANLIDEZANSHOUKUANXIANG,DANWEIZAISHOUDAOKUANXIANGSHI,JIEJI“YINXINGCUNKUAN”DENGKEMU,DAIJI“QITAYINGFUKUAN”KEMU;BENNIANDUBUZUOYUSUANHUIJICHULI。DAIXIAYINIANCHU,DANWEIYINGDANGANZHAOSHANGNIANZANSHOUDEKUANXIANGJINE,JIEJI“QITAYINGFUKUAN”KEMU,DAIJIYOUGUANSHOURUKEMU;TONGSHIZAIYUSUANHUIJIZHONG,ANZHAOZANSHOUKUANXIANGDEJINE,JIEJI“ZIJINJIECUN”KEMU,DAIJIYOUGUANYUSUANSHOURUKEMU。

南方彩票 DUIYUYINGDANGNARUXIAYINIANDUBUMENYUSUANGUANLIDEZANFUKUANXIANG,DANWEIZAIFUCHUKUANXIANGSHI,JIEJI“QITAYINGSHOUKUAN”KEMU,DAIJI“YINXINGCUNKUAN”DENGKEMU,BENNIANDUBUZUOYUSUANHUIJICHULI。DAIXIAYINIANSHIJIJIESUANHUOBAOXIAOSHI,DANWEIYINGDANGANZHAOSHIJIJIESUANHUOBAOXIAODEJINE,JIEJIYOUGUANFEIYONGKEMU,ANZHAOZHIQIANZANFUDEKUANXIANGJINE,DAIJI“QITAYINGSHOUKUAN”KEMU,ANZHAOTUIHUIHUOBUFUDEJINE,JIEJIHUODAIJI“YINXINGCUNKUAN”DENGKEMU;TONGSHI,ZAIYUSUANHUIJIZHONG,ANZHAOSHIJIJIESUANHUOBAOXIAODEJINE,JIEJIYOUGUANZHICHUKEMU,DAIJI“ZIJINJIECUN”KEMU。XIAYINIANDUNEISHANGWEIJIESUANHUOBAOXIAODE,ANZHAOSHANGSHU(YI)ZHONGDEGUIDINGCHULI。

(SAN)DUIYUBUNARUBUMENYUSUANGUANLIDEZANSHOUZANFUKUANXIANG(RUYINGSHANGJIAO、YINGZHUANBOHUOYINGTUIHUIDEZIJIN),DANWEIYINGDANGANZHAO《ZHENGFUHUIJIZHIDU》GUIDING,JINZUOCAIWUHUIJICHULI,BUZUOYUSUANHUIJICHULI。

四、关于由有关部门统一管理,但由其他部门占有、使用的固定资产的会计处理

ANGUIDINGYOUBENJIZHENGFUJIGUANSHIWUGUANLIDENGBUMENTONGYIGUANLI(RUJINCHIYOUZICHANDECHANQUANZHENGDENG),DANJUTIYOUQITABUMENZHANYOU、SHIYONGDEGUDINGZICHAN,YINGDANGYOUZHANYOU、SHIYONGGAIZICHANDEBUMENZUOWEIHUIJIQUERENZHUTI,DUIGAIZICHANJINXINGHUIJIHESUAN。

南方彩票 2019NIAN1YUE1RIQIANXIANGGUANBUMENWEIANZHAOSHANGSHUGUIDINGDUIMOUXIANGGUDINGZICHANJINXINGHUIJIHESUANDE,ZAIXINJIUHUIJIZHIDUZHUANHUANSHI,ANZHAOYIXIAGUIDINGCHULI:

(YI)GAIXIANGGUDINGZICHANYIJINGZAIQITONGYIGUANLIDEBUMENRUZHANGDE,FUZEZICHANTONGYIGUANLIDEBUMENYINGDANGANZHAOGAIXIANGGUDINGZICHANYIJINGJITIDEZHEJIUJINE(ANZHAOYUANZHIDUYIJINGJITIZHEJIUDE),JIEJIXINZHANGDE“GUDINGZICHANLEIJIZHEJIU”KEMU,ANZHAOGAIXIANGGUDINGZICHANDEZHANGMIANYUE,DAIJIXINZHANGDE“GUDINGZICHAN”KEMU,ANQICHAE,JIEJIXINZHANGDE“LEIJIYINGYU”KEMU;ZHANYOU、SHIYONGGAIZICHANDEBUMENYINGDANGANZHAOGAIXIANGGUDINGZICHANZAITONGYIGUANLIBUMENJILUDEZHANGMIANYUE,JIEJIXINZHANGDE“GUDINGZICHAN”KEMU,ANZHAOGAIXIANGZICHANZAITONGYIGUANLIBUMENYIJINGJITIDEZHEJIUJINE(ANZHAOYUANZHIDUYIJINGJITIZHEJIUDE),DAIJIXINZHANGDE“GUDINGZICHANLEIJIZHEJIU”KEMU,ANQICHAE,DAIJIXINZHANGDE“LEIJIYINGYU”KEMU。

(ER)GAIXIANGGUDINGZICHANSHANGWEIDENGJIRUZHANGDE,YINGDANGYOUZHANYOU、SHIYONGGAIXIANGZICHANDEBUMENANZHAOPANYINGZICHANJINXINGCHULI,JUTIZHANGWUCHULICANZHAOCAIZHENGBUYIJINGYINFADEXIANGGUANXIANJIEGUIDINGZHIXING。

ZAIANZHAOSHANGSHUGUIDINGJINXINGXINJIUZHIDUXIANJIESHI,XIANGGUANHUIJIZHUTIDEHUIJICHULIYINGDANGXIEDIAOYIZHI,QUEBAOZICHANQUERENBUZHONGFU、BUYILOU。ZAIXINJIUZHIDUXIANJIEZHONG,RUSHEJIZICHANCHANQUANBIANGENGHUOSHIWUZICHANHUABODENGSHIXIANG,XIANGGUANHUIJIZHUTIYINGDANGANZHAOZICHANGUANLIYOUGUANGUIDINGBANLI。

DUOGEBUMENGONGTONGZHANYONG、SHIYONGTONGYIXIANGGUDINGZICHAN,QIEGAIXIANGGUDINGZICHANYOUBENJIZHENGFUJIGUANSHIWUGUANLIDENGBUMENTONGYIGUANLIBINGFUZEHOUXUWEIHU、GAIZAODE,YOUBENJIZHENGFUJIGUANSHIWUGUANLIDENGBUMENZUOWEIQUERENZHUTI,DUIGAIXIANGGUDINGZICHANJINXINGHUIJIHESUAN。

南方彩票 TONGYIBUMENNEIBUSUOSHUDANWEIGONGTONGZHANYOU、SHIYONGTONGYIXIANGGUDINGZICHAN,HUOZHESUOSHUSHIYEDANWEIZHANYOU、SHIYONGBUMENBENJIYONGYOUCHANQUANDEGUDINGZICHANDE,ANZHAOBENBUMENGUIDINGDUIGUDINGZICHANJINXINGHUIJIHESUAN。

五、关于单位无偿调入资产的账务处理

南方彩票 ANZHAOXIANGGUANZHENGFUHUIJIZHUNZEGUIDING,DANWEI(DIAORUFANG)JIESHOUQITAZHENGFUHUIJIZHUTIWUCHANGDIAORUDEGUDINGZICHAN、WUXINGZICHAN、GONGGONGJICHUSHESHIDENGZICHAN,QICHENGBENANZHAODIAOCHUFANGDEZHANGMIANJIAZHIJIASHANGXIANGGUANSHUIFEIQUEDING。DANSHI,WUCHANGDIAORUZICHANZAIDIAOCHUFANGDEZHANGMIANJIAZHIWEILING(JIYIJINGANZHIDUGUIDINGTIZUZHEJIU)HUOZHEZHANGMIANYUEWEIMINGYIJINEDE,DANWEI(DIAORUFANG)YINGDANGJIANGDIAORUGUOCHENGZHONGQICHENGDANDEXIANGGUANSHUIFEIJIRUDANGQIFEIYONG,BUJIRUDIAORUZICHANDECHUSHIRUZHANGCHENGBEN。

WUCHANGDIAORUZICHANZAIDIAOCHUFANGDEZHANGMIANJIAZHIWEILINGDE,DANWEI(DIAORUFANG)ZAIJINXINGCAIWUHUIJICHULISHI,YINGDANGANZHAOGAIXIANGZICHANZAIDIAOCHUFANGDEZHANGMIANYUE,JIEJI“GUDINGZICHAN”“WUXINGZICHAN”DENGKEMU,ANZHAOGAIXIANGZICHANZAIDIAOCHUFANGYIJINGJITIDEZHEJIUHUOTANXIAOJINE(YUZICHANZHANGMIANYUEXIANGDENG),DAIJI“GUDINGZICHANLEIJIZHEJIU”“WUXINGZICHANLEIJITANXIAO”DENGKEMU;ANZHAOZHIFUDEXIANGGUANSHUIFEI,JIEJI“QITAFEIYONG”KEMU,DAIJI“LINGYUEZHANGHUYONGKUANEDU”“YINXINGCUNKUAN”DENGKEMU。TONGSHI,ZAIYUSUANHUIJIZHONGANZHAOZHIFUDEXIANGGUANSHUIFEI,JIEJI“QITAZHICHU”KEMU,DAIJI“ZIJINJIECUN”KEMU。

WUCHANGDIAORUZICHANZAIDIAOCHUFANGDEZHANGMIANYUEWEIMINGYIJINEDE,DANWEI(DIAORUFANG)ZAIJINXINGCAIWUHUIJICHULISHI,YINGDANGANZHAOMINGYIJINE,JIEJI“GUDINGZICHAN”“WUXINGZICHAN”DENGKEMU,DAIJI“WUCHANGDIAOBOJINGZICHAN”KEMU;ANZHAOZHIFUDEXIANGGUANSHUIFEI,JIEJI“QITAFEIYONG”KEMU,DAIJI“LINGYUEZHANGHUYONGKUANEDU”“YINXINGCUNKUAN”DENGKEMU。TONGSHI,ZAIYUSUANHUIJIZHONGANZHAOZHIFUDEXIANGGUANSHUIFEI,JIEJI“QITAZHICHU”KEMU,DAIJI“ZIJINJIECUN”KEMU。

六、关于“业务活动费用”和“单位管理费用”科目的核算范围

ANZHAO《ZHENGFUHUIJIZHIDU》GUIDING,“YEWUHUODONGFEIYONG”KEMUHESUANDANWEIWEISHIXIANQIZHINENGMUBIAO、YIFALVZHIHUOKAIZHANZHUANYEYEWUHUODONGJIQIFUZHUHUODONGSUOFASHENGDEGEXIANGFEIYONG。“DANWEIGUANLIFEIYONG”KEMUHESUANSHIYEDANWEIBENJIXINGZHENGJIHOUQINGUANLIBUMENKAIZHANGUANLIHUODONGFASHENGDEGEXIANGFEIYONG,BAOKUODANWEIXINGZHENGJIHOUQINGUANLIBUMENFASHENGDERENYUANJINGFEI、GONGYONGJINGFEI、ZICHANZHEJIU(TANXIAO)DENGFEIYONG,YIJIYOUDANWEITONGYIFUDANDELITUIXIURENYUANJINGFEI、GONGHUIJINGFEI、SUSONGFEI、ZHONGJIEFEIDENG。

ANZHAOSHANGSHUGUIDING,XINGZHENGDANWEIBUSHIYONG“DANWEIGUANLIFEIYONG”KEMU,QIWEISHIXIANQIZHINENGMUBIAO、YIFALVZHIFASHENGDEGEXIANGFEIYONGJUNJIRU“YEWUHUODONGFEIYONG”KEMU。SHIYEDANWEIYINGDANGTONGSHISHIYONG“YEWUHUODONGFEIYONG”HE“DANWEIGUANLIFEIYONG”KEMU,QIYEWUBUMENKAIZHANZHUANYEYEWUHUODONGJIQIFUZHUHUODONGFASHENGDEGEXIANGFEIYONGJIRU“YEWUHUODONGFEIYONG”KEMU,QIBENJIXINGZHENGJIHOUQINGUANLIBUMENFASHENGDEGEXIANGFEIYONGYIJIYOUDANWEITONGYIFUDANDEFEIYONGJIRU“DANWEIGUANLIFEIYONG”KEMU。

SHIYEDANWEIYINGDANGANZHAO《ZHENGFUHUIJIZHIDU》DEGUIDING,JIEHEBENDANWEISHIJI,QUEDINGBENDANWEIYEWUHUODONGFEIYONGHEDANWEIGUANLIFEIYONGHUAFENDEJUTIHUIJIZHENGCE。

七、关于“保障性住房”科目的核算范围

《ZHENGFUHUIJIZHIDU》ZHONGGUIDINGDE“BAOZHANGXINGZHUFANG”KEMU,HESUANDANWEIWEIMANZUSHEHUIGONGGONGXUYAOERKONGZHIDEBAOZHANGXINGZHUFANGDEYUANZHI。CICHUDEBAOZHANGXINGZHUFANG,ZHUYAOZHIDIFANGZHENGFUZHUFANGBAOZHANGZHUGUANBUMENCHIYOUQUANBUHUOBUFENCHANQUANFENE、NARUCHENGZHENZHUFANGBAOZHANGGUIHUAHENIANDUJIHUA、XIANGFUHETIAOJIANDEBAOZHANGDUIXIANGTIGONGDEZHUFANG。

八、关于第三方支付平台账户资金的会计科目适用问题

DANWEITONGGUOZHIFUBAO、WEIXINDENGFANGSHIQUDEXIANGGUANSHOURUDE,DUIYUSHANGWEIZHUANRUYINXINGCUNKUANDEZHIFUBAO、WEIXINSHOUFUKUANDENGDISANFANGZHIFUPINGTAIZHANGHUDEYUE,YINGDANGTONGGUO“QITAHUOBIZIJIN”KEMUHESUAN。

九、关于有关往来科目和收入、费用科目明细信息的披露

南方彩票 DANWEIZAIANZHAOZHAIWUREN(ZHAIQUANREN)DUIYINGSHOUKUANXIANG(YINGFUKUANXIANG)JINXINGMINGXIHESUANDEJICHUSHANG,YINGDANGZAICAIWUBAOBIAOFUZHUZHONGANZHAOZHAIWUREN(ZHAIQUANREN)FENLEIDUIYINGSHOUKUANXIANG(YINGFUKUANXIANG)JINXINGPILU。ZHAIWUREN(ZHAIQUANREN)LEIBIEZHUYAOFENWEIBENBUMENNEIBUDANWEI(ZHINARUDANWEISUOSHUBUMENCAIWUBAOGAOHEBINGFANWEIDEDANWEI,XIATONG)、BENBUMENYIWAITONGJIZHENGFUDANWEI、BENBUMENYIWAIFEITONGJIZHENGFUDANWEIHEQITADANWEI。

DANWEIZAIANZHAOSHOURULAIYUAN(ZHIFUDUIXIANG)DUIYOUGUANSHOURUKEMU(FEIYONGKEMU)JINXINGMINGXIHESUANDEJICHUSHANG,YINGDANGZAICAIWUBAOBIAOFUZHUZHONGANZHAOSHOURULAIYUAN(ZHIFUDUIXIANG)FENLEIDUIYOUGUANSHOURU(FEIYONG)JINXINGPILU。SHOURULAIYUAN(ZHIFUDUIXIANG)ZHUYAOFENWEIBENBUMENNEIBUDANWEI、BENBUMENYIWAITONGJIZHENGFUDANWEI、BENBUMENYIWAIFEITONGJIZHENGFUDANWEIHEQITADANWEI。

南方彩票 DANWEIANZHAO《ZHENGFUHUIJIZHIDU》ZHONGCAIWUBAOBIAOFUZHUSUOLIEGESHIFENLEIDUIYINGSHOUKUANXIANG、YINGFUKUANXIANG、YOUGUANSHOURUHEFEIYONGJINXINGJUTIPILUSHI,YINGDANGZUNXUNZHONGYAOXINGYUANZE。DANWEIDUIZHONGYAOXINGDEPANDUAN,YINGDANGYIJU《ZHENGFUHUIJIZHUNZEDI9HAO——CAIWUBAOBIAOBIANZHIHELIEBAO》,BINGKAOLVMANZUBIANZHIHEBINGCAIWUBAOBIAODEXINXIXUYAO,JIXIANGGUANHEBINGZHUTINENGGOUJIYUDANWEISUOPILUDEXINXI,DIXIAOHEBINGZHUTIYUBEIHEBINGZHUTIZHIJIAN、BEIHEBINGZHUTIXIANGHUZHIJIANFASHENGDEZHAIQUANZHAIWU、SHOURUFEIYONGDENGNEIBUYEWUHUOSHIXIANGDUICAIWUBAOBIAODEYINGXIANG。

十、关于单位售房款的会计处理

南方彩票 ZHONGYANGJIXINGZHENGSHIYEDANWEIYINGDANGZI2019NIAN1YUE1RIQI,JIANGGUISHUYUBENDANWEIDESHOUFANGKUANJIQILIXISHOURUNARUBUMENYUSUANGUANLI,BINGANZHAO《ZHENGFUHUIJIZHIDU》TONGYIJINXINGHUIJIHESUAN。SHOUDAOSHOUFANGKUANXIANG(SHOUFANGSHOURUKOUCHUANBIAOZHUNJITIDEZHUZHAIZHUANXIANGWEIXIUZIJIN)JIQILIXISHOURUSHI,JIEJI“YINXINGCUNKUAN”KEMU,DAIJI“QITASHOURU”KEMU;TONGSHIZAIYUSUANHUIJIZHONGJIEJI“ZIJINJIECUN”KEMU,DAIJI“QITAYUSUANSHOURU”KEMU。ANGUIDINGSHIYONGSHOUFANGKUANFAFANGGOUFANGBUTIEDE,JITIGOUFANGBUTIEFEIYONGSHI,JIEJI“YEWUHUODONGFEIYONG”“DANWEIGUANLIFEIYONG”DENGKEMU,DAIJI“YINGFUZHIGONGXINCHOU”KEMUDEXIANGGUANMINGXIKEMU;FAFANGGOUFANGBUTIESHI,JIEJI“YINGFUZHIGONGXINCHOU”KEMUDEXIANGGUANMINGXIKEMU,DAIJI“YINXINGCUNKUAN”DENGKEMU,TONGSHIZAIYUSUANHUIJIZHONGJIEJI“XINGZHENGZHICHU”“SHIYEZHICHU”DENGKEMU,DAIJI“ZIJINJIECUN”KEMU。

南方彩票 XINJIUHUIJIZHIDUZHUANHUANSHI,ZHONGYANGJIXINGZHENGDANWEIHEZHONGYANGJISHIYEDANWEIYINGDANGFENBIEJINXINGRUXIAHUIJICHULI:

(YI)XINGZHENGDANWEIZAIYUANZHANGZHONGJIANGSHOUFANGKUANZUOWEIFUZHAI(QITAYINGFUKUANHUOZHANGQIYINGFUKUANDENG)HESUANDE,YINGDANGJIANGYOUGUANFUZHAIKEMUDEXIANGGUANMINGXIKEMUYUE,ZHUANRUXINZHANGCAIWUHUIJIZHONGDE“LEIJIYINGYU”KEMU;TONGSHI,ANZHAOXIANGTONGJINEZAIXINZHANGYUSUANHUIJIZHONGJIEJI“ZIJINJIECUN”KEMU,DAIJI“FEICAIZHENGBOKUANJIEZHUAN”XIANGGUANMINGXIKEMU。

XINGZHENGDANWEIYUANDUISHOUFANGKUANDANDUJIANZHANG、DANDUHESUAN(JIWEIJIANGSHOUFANGKUANZIJINNARU“DAZHANG”HESUAN)DE,YINGDANGJIANGSHOUFANGKUANZIJINTONGYINARU“DAZHANG”HESUAN,ANZHAOYOUGUANZHANGTAO(HUOTAIZHANG)HESUANDESHOUFANGKUANYUE,ZAIXINZHANGCAIWUHUIJIZHONGJIEJI“YINXINGCUNKUAN”DENGKEMU,DAIJI“LEIJIYINGYU”KEMU;TONGSHI,ANZHAOXIANGTONGJINEZAIXINZHANGYUSUANHUIJIZHONGJIEJI“ZIJINJIECUN”KEMU,DAIJI“FEICAIZHENGBOKUANJIEZHUAN”XIANGGUANMINGXIKEMU。

南方彩票 (ER)SHIYEDANWEIZAIYUANZHANGZHONGJIANGSHOUFANGKUANJIRU“ZHUANYONGJIJIN”KEMUDE,YINGDANGJIANG“ZHUANYONGJIJIN”KEMUXIANGGUANMINGXIKEMUDEYUE,ZHUANRUXINZHANGCAIWUHUIJIZHONGDE“LEIJIYINGYU”KEMU;TONGSHI,ANZHAOXIANGTONGJINEZAIXINZHANGYUSUANHUIJIZHONGJIEJI“ZIJINJIECUN”KEMU,DAIJI“FEICAIZHENGBOKUANJIEZHUAN”XIANGGUANMINGXIKEMU。

SHANGWEIJIANGDANWEISHOUFANGKUANNARUCAIZHENGTONGCHOUSHIYONGDESHENGJIJIYIXIAXINGZHENGSHIYEDANWEI,YINGDANGBIZHAOBENJIESHIZHONGYOUGUANZHONGYANGJIXINGZHENGSHIYEDANWEISHOUFANGKUANDEHUIJICHULIGUIDINGZHIXING。

十一、关于单位集中管理的住宅专项维修资金的会计处理

DANWEIDUIYUQIJIZHONGGUANLIDEZHUZHAIZHUANXIANGWEIXIUZIJIN,SHUYUANGUIDINGCONGBENDANWEISHOUFANGSHOURUZHONGTIQUDE,YINGDANGBIZHAOBENJIESHIZHONGYOUGUANDANWEISHOUFANGKUANDEGUIDINGJINXINGHUIJICHULI;SHUYUBENDANWEIZHIGONGGERENJIAOCUNDE,YINGDANGZUOWEISHOUTUODAILIYEWU,ANZHAO《ZHENGFUHUIJIZHIDU》DEGUIDINGJINXINGHUIJICHULI。

南方彩票 ZHUANMENCONGSHIZHUZHAIZHUANXIANGWEIXIUZIJINGUANLIDEDANWEISUOGUANLIDEZHUZHAIZHUANXIANGWEIXIUZIJINDEHUIJIHESUAN,YOUCAIZHENGBULINGXINGGUIDING。

十二、本解释自2019年1月1日起施行。

南方彩票 SENKEJIAOYUCPA-ZHUCEHUIJISHI-HUIJIZHUNZE