企业收到的各种税收返还,国家各级政府按照规定的补贴补助标准给予企业的财政补贴、财政扶持资金以及具有专门用途的拨款等业务在企业会计核算中并不常见,会计人员遇到此业务时,常会措手不及。对上述业务的会计处理,财政部都有严格规定,现归纳如下,不足之处,敬请指正。 Enterprises received a variety of tax returns, the state government at all levels in accordance with the provisions of the subsidy subsidies to enterprises financial subsidies, financial support funds and special purpose funding and other businesses in accounting is not common, accounting staff encountered this Business, often caught by surprise. The accounting treatment of these businesses, the Ministry of Finance has strict rules, are summarized as follows, deficiencies, please correct me.