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一、执收单位收取的往来资金和代管资金缴人财政专户,会计分录为: 借:暂付款(行政)——财政专储资金 应收及暂付款(事业)——财政专储资金
First, the receipt and receipt by the receiving unit of funds and custody funds to pay the financial accounts, accounting entries as follows: By: Temporary payment (Administration) - Financial Special Reserve Fund receivables and temporary payments (business) - Finance Reserve funds