Relevant central budget unit，Each province、Autonomous Region、Municipality、Planning Municipal Finance Department (Bureau)，Xinjiang Production Construction Corps Finance Bureau：

ForFurtherImprove and perfect the government accounting standard system，Make sure the government accounting standard system is effectively implemented，According to "Government Accounting Standards-— Basic Guidelines (Order No. 78 of the Ministry of Finance), weFormulate"Interpretation of the Government Accounting Guideline System6No. ", nowYuRelease，PleaseFollowExecution.

If you have any problems during execution, please refer to our department in time.

Annex:Interpretation of the Government Accounting Guideline System No. 16number

Fortune  politics  Department  

                      2023Year10month20Day

Annex

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a, aboutDetails of fixed assets

According to"Basic Classification and Code of assets and other assets such as fixed assets" (GB/T 14885-2022)，Administrative institutions (hereinafter referred to as units) shall be from the date of implementation of this explanation，in"Government Accounting System--Accounting Accounting Academic Documents and Reports of Administrative Institutions "(Caixin [2017]25,belowJaneCalled "Government Accounting System")"Fixed Assets"、"Fixed Assets Examination" subjects are set according to the fixed asset category set "House and structure”、"Equipment"、"Cultural Relics and Show"、"Books and Archives"、"Special animals and plants"、"Special animals and plants"Mingxian subjects。

At the same time, the unit should bring"Fixed Assets" subjects and the corresponding details of the relevant details of the "Fixed Assets" subjects (if.)

1.Original "House and structure"" Detailed subject balance，Turn into " according to the category of the assets of the affiliatedHouse and structure”、“Equipment","Special animals and plants"Mingxiansu subjects;

2.Original "Special equipment","General Equipment”The balance of the details of the detailed subject is turned into "Equipment"" Democratic subjects;

3.Original "Books, archives"The balance of the details of the detailed subject transfer to"Books and files"" Democratic subjects;

4.Original "Furniture, utensils, equipment and animals and plants"" Details belong toFurniture、Jet、The balance of assets of the installation is transferred to "furniture and utensils"Mingxian subjects;

5.Original "Furniture, utensils, equipment and animals and plants"In the details of the detailsThe balance of assets belonging to the animals and plants transfer to "Special Dynamics and Plants"18236_18241

2, special borrowing on engineering projectsInterestAccountingTreatment

The unit borrows a special borrowing of projects such as purchasing and construction of fixed assets，Interest costs that belong to Sky bet app download the construction of the project，It should be included in the project cost，In the financial accounting debit "construction of the project--Investment for the stall"" "" "Remember" interest payable "or" long -term borrowing--Putting interest "subjects; the interest income of the ownership of the borrowing funds that has not been used during Sky bet app download the construction of the engineering project，Should be reduced in project costs，In the financial accounting debit "bank deposit" and other subjects，Loan "Project under construction-

-Investment for the stall"" "" "" "

Dedicated borrowing does not belong to the interest costs incurred during Sky bet app download the construction of the project，It should be included in the current expenses，inFortune务Accounting借记“其他费用"" "" "Remember" interest payable "or" long -term borrowing--Putting interest "subjects; not belonging to the interest income of the unit that does not use the loan funds during Sky bet app download the construction of the engineering project，It should be included in the current income，In the financial accounting debit "bank deposit" and other subjects，Loan the "Interest Increase" subject。

The unit shall pay the special borrowing interest expenditure at actual payment、When receiving the interest income of the unit that has not yet been used in borrowing funds,，Budget accounting treatment in accordance with the relevant provisions of the Government Accounting System。

OK during Sky bet app download the construction of the project，It should follow "Government Accounting Standards No. 8--Liabilities "(Caixin [2018]No. 31).

3. Accounting treatment of social insurance premium settlement in the previous year

Units implementation preparation period liquidation due to the reform of the endowment insurance system、Adjustment of the proportion of endowment insurance payment, etc.、Professional annuity, etc.)，Accounting treatment of the following situations that belong to the unit payment:

(1) Social Insurance Economic Insurance Agency Rolling back to the previous year's payment。

The unit shall debit "bank deposit"、"Financial Return to the End" and other subjects，Loan "Remembering the Annual Specification Adjustment" and other subjects;，Loan the "Early Bar Metal Adjustment" Mingxin subject。

Relevant funds must be returned to the financial or cancel financial appropriation for the balance of funds，Accounting treatment shall be carried out in accordance with the relevant provisions of the "Government Accounting System"。

(2) Social Insurance Economic Insurance Agreement Economic Disglement and Replenishment of the previous year's payment。

When determining the payment amount，The unit shall be subject to subjects in the financial accounting debit，Declaim "payable for employees--Social Insurance Premium "subject.

When replenishment in actual supplement，The unit shall debit at the financial accounting "paying the employee's salary--Social insurance premiums "subject，Remembering "Bank Deposit"、"Finance should return the quota"、"Financial allocation income" and other subjects; "administrative expenditure" at budget accounting debit debit、"Business Expenditure" and other subjects，Loan "Fund"、"Financial Delive Budget Revenue" and other subjects。

(3) Social Insurance Economic Institute Return to the previous year's payment，The situation of the adjusted settlement amount is collected。

The unit is receiving the full refund time，It should be subjects such as "bank deposits" in financial accounting，Remember "other payables" subjects，Budget accounting is not processed。

The unit pays for the adjustment of the adjusted settlement amount，It should be distinguished in the following situations for accounting treatment:

1. The settlement payment amount is less than the refund amount.

The unit shall debit the "other payables" subjects at the financial accounting in accordance with the refund amount，Back to the subjects such as the settlement of the settlement payment amount，Loan the subjects such as "previous annual surplus adjustment" and other subjects according to its difference; at the budget accounting according to the difference, the "capital deposit" subject，Loan the "Early Bar Metal Adjustment" Mingxin subject。

Relevant funds must be returned to the financial or cancel financial appropriation for the balance of funds，Accounting treatment shall be carried out in accordance with the relevant provisions of the "Government Accounting System"。

2. The amount of settlement payment is greater than the refund amount.

When determining the payment amount，The unit shall debit the subjects such as "previous year's earnings adjustment" and other subjects at sky bet login the difference in the amount of the settlement of the settlement of the settlement.，Declaim "payable for employees--Social Insurance Premium "subject.

When the actual payment，The unit shall debit the "other payables" subjects at the financial accounting in accordance with the refund amount，By depending on the difference, "payable employees' salary--Social insurance premiums "subject，Back "bank deposit" according to the settlement payment amount、"Finance should return the quota"、"Financial allocation income" and other subjects; at the budget accounting at the difference debit "administrative expenditure"、"Business Expenditure" and other subjects，Loan "Fund"、"Financial Delive Budget Revenue" and other subjects。

In addition，The unit's part of the individual payment，Receive the previous annual payment time when I receive it，It should be subjects such as "bank deposits" in financial accounting，Back to the "other payables" subjects; determine when the previous year's payment amount should be paid，It should be debit "other receivables" subjects in financial accounting，Declaim "payable for employees--Social Insurance Premiums "subjects; time -deducting social insurance premiums that should be deducted from the salary of employees，It should be debit at the financial accounting "payable for employees--Basic salary"" "" "Remember the" other receivables "subjects.

4, aboutAccounting processing of funds for public institutions

When the public institutions are initially established and obtained all kinds of assets corresponding to the opening of funds，The relevant asset subjects should be debit at financial accounting，Loan the "Cumulative Specup" subject。At the same time，Budget Accounting is included in the budget management of the department in budget accounting，Dedication of "Funding" subject，Loan relevant budget income subjects。The initial establishment referred to this explanation does not include the "Regulations on the Division of Administrative Institutions Sky Bet and Related Accounting Treatment" (Caixin [2022]29) merge、Set up a new unit，and this interpretation of "New and Old and Old Connecting Treatment of Performing Other Accounting Systems to Performing a Government Accounting Standards" "。

Public institutions during the continuous operation，Acceptance of the organizer invested assets for free assets，It should be obtained in accordance with the "Government Accounting System" to obtain superior subsidy income、Relevant regulations on business related regulations such as non -cash assets and other businesses for accounting treatment。

Public institutions handle the change of funds for opening funds，No accounting treatment。

5, aboutFrom the execution of other accounting systems to the new and old connection processing of the government accounting standard system

Because of the nature of the unit orThe financial management system executed changes，From the execution of other accounting systems to the implementation of the government accounting standard system，The unit shall be processed in accordance with the following regulations。

On the first execution date，The unit shall set up a new account in accordance with the provisions of the government accounting standard system，For all assets、Liabilities、Net assets、Budget balance is re -classified、Confirmation and measurement，The general process includes the balance of the original account account to the new account financial accounting subject、Register the new account budget balance subject in accordance with the balance of the original account，Register the new account subject in the issue of unsuccessful accounts，Adjust the balance of new account subjects。Unit according toGovernment Accounting StandardsConfirm that the asset of the original unsuccessful account、Liabilities，and adjust the asset、Liabilitiesbalance shall be adjusted accordingly.The unit shouldEach accounting subject balance according sky bet games online to the registration and adjustment of the new account，PreparationThe subject balance table of the first execution date is used as a new accountEarly balance of each accounting subject period.

On the first execution date, the unit shall be based on the new accountEarly balance of the accounting subject period, according toGovernment Accounting Guidelines System Preparation Period Assets Liability Form，The effect of disclosing the amount of new and old connections on the amount of report items。

The unit shall comply with the provisions of the government accounting standard system after the first implementation of the financial statements and budget accounting statements.，The first annual financial statements and budget accounting statements do not need to be included in the previous year。

6、About the effective date

This interpretation will be implemented from the date of announcement.

This interpretation provisions adopt a future application method when the first implementation is implemented.

Annex download:Government Accounting Standards System Explanation No. 6.pdf

Release Date: October 30, 2023