现行《行政单位会计制度》、《事业单位会计制度》对有关收入的会计核算作了如下规定:事业单位在取得的“上级补助收入”、“拨入专款”、“附属单位缴款”、“其他收入”时,借记“银行存款”,贷记“上级补助收入”、“拨入专款”、“附属单位缴款”、“其他收入”等;行政单位在取得“其他收入”时,借记“银行存款”,贷记“其他收入”。也就是说,除财政预算拨款、财政专户拨 The current “accounting system of administrative units” and “accounting system of public institutions” make the following provisions on the accounting of income: The incomes received by the institutions at the higher level of subsidy income, special funds allocated, Other income “, they debit” bank deposit “and credit” higher subsidy income “,” special fund for appropriation “,” affiliate payment “,” other income “, etc. When the administrative unit obtains” other income “ Remember ”bank deposits“, credited ”other income." In other words, in addition to budget allocations, financial special account allocation