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一、会计报表的种类和数字基础根据现行制度规定,乡(镇)财政总预算会计报表分为月报、季报和年报三种乡(镇)财政总预算会计报表的数字基础:预算收入、预算外收入、自筹收入,以缴入营业所有关存款户的数字为准;预算支出、预算外支出、自筹支出,由建行、农行经办的基本建设、农业资金,以建行、农行的“银行支出数”为准;由乡(镇)财政直接经办的支出,以乡(镇)财政的拨款数为准,行政事业支出,以基层单位的“银行支出数”为准。
I. Types and Basis of Accounting Statements According to the provisions of the current system, the financial statements of the township (town) budget are divided into the digital basis of the three types of township (town) financial budget accounting statements: monthly budget, quarterly report and annual report: budget income, budget External income and self-raised income shall be subject to the figures paid by depositors to the deposit-taking houses; budget expenditures, extra-budgetary expenditures and self-financing expenditures. Capital construction and agricultural funds handled by CCB and ABC shall be based on the “ Expenditure directly handled by the township (town) treasury shall be based on the appropriation amount of the township (town) finance and the expenditures on administrative services shall be subject to the ”bank expenditures" of the grassroots units.