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How to calculate the special funds for enterprise transformation?
1, actually received special funds:
Debit: bank deposit
Loan: special payable
2, after the completion of the funded project, the formation of various assets, according to the actual cost:
Borrow: fixed assets (or other related subjects)
Credit: related subjects
Meanwhile:
Debit: special payable
Loan: capital reserve-transfer of funds.
3. The part that does not form assets shall be written off and approved.
Debit: special payable
Credit: related subjects
What is the illegal act of misappropriating special funds?
The diversion of funds and materials specially used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief violates the provisions of Article 273 of the Criminal Law on the crime of misappropriating specific funds and materials. Whether for public use or private use, the person directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.
State functionaries who misappropriate the above-mentioned funds and materials for personal use, which constitutes a crime, shall also be convicted of embezzlement of public funds and given a heavier punishment in accordance with the provisions of the second paragraph of Article 384 of the Criminal Law. For example, a poor township used poverty alleviation funds to pay employees' salaries. Although it was an open act, the relevant personnel were also subject to certain criminal sanctions.
(a) misappropriating the funds of the unit for personal use or lending them to others, and the amount is relatively large and has not been paid back for more than three months. This is a slight misappropriation. Its constituent feature is that the actor takes advantage of the position of supervisor and the convenience of handling the funds of his own unit to misappropriate the funds of his own unit. The purpose is mainly for personal use or lending to others, but it has not been used for improper economic activities, and the amount of misappropriation is large and has not been returned for more than three months.
According to the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Bribery, Corruption and Embezzlement of Public Funds in Violation of the Company Law, those who misappropriate unit funds of more than 10,000 yuan but less than 30,000 yuan are regarded as "a large amount".
(2) misappropriating the unit's funds for personal use or lending them to others, although it has not exceeded three months, but the amount is relatively large, and profit-making activities are carried out. There is no limit to whether the misappropriation time exceeds three months and whether it will be returned after three months, as long as the amount is large and profit-making activities are carried out. The so-called "profit-making activities" mainly refer to activities such as doing business, investing, buying stocks or bonds.
The "large amount" here refers to the misappropriation of unit funds of more than 5,000 yuan and less than 20,000 yuan according to the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Bribery, Corruption and Misappropriation of Public Funds in Violation of the Company Law.
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