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What does the net assets of public institutions include?
The net assets of public institutions are the difference between all the assets of public institutions minus all the liabilities, which is one of the accounting elements of public institutions and a knowledge point in primary accounting titles. The following content focuses on sorting out some important knowledge points for everyone to learn. The net assets of institutions include public funds, fixed funds, special funds and surplus funds. Therefore, the assets of institutions = liabilities+net assets, that is to say, the net assets subject is increased by reducing loans. The composition of the net assets of public institutions: including public funds, fixed funds, special funds, balances, etc. The net assets of institutions include business funds, fixed funds, special funds, business balances and operating balances. Among them, the special fund refers to the fund with special purpose set by public institutions according to regulations, mainly including employee welfare fund, medical fund, repair and purchase fund, housing fund, etc. Classification of net assets of institutions: according to whether the use is restricted or not, the net assets with restricted use and unrestricted use are divided. The former includes fixed funds and special funds, while the latter includes public funds. According to the source of formation, there are external injection and internal formation of net assets. The former refers to the net assets provided by the state appropriation department and donors, the former refers to the net assets provided by the state appropriation department and donors, and the latter refers to the net assets retained by institutions from income and balance according to regulations, such as special funds. The characteristics of the net assets of public institutions: it reflects the public and private attributes of public institutions, but it does not represent the owners' rights and interests of enterprises; Funding departments and sponsors are nominal owners, but they are not required to obtain and claim compensation; Appropriation departments and donors may stipulate or restrict the use of certain net assets. The net assets of public institutions, a knowledge point of primary accounting titles, are introduced from the most important aspects above, and I hope everyone can have a certain understanding of it. In addition, we need to focus on its accounting. Institutions should set up the subject of "public funds", accounting for the source, use and balance of public funds, and there are two detailed subjects of "general funds" and "investment funds" under this subject.
If in doubt, please consult the public education enterprises in China.
What is the difference between the vouchers of general budget accounting and those of public institutions? China's budget accounting system includes financial total budget accounting, administrative unit accounting and public institution accounting. General financial budget accounting refers to professional accounting that accounts for, reflects and supervises the implementation process and results of general financial budgets at all levels. It takes all financial funds included in budget management as the accounting object. We should not only do our own accounting and supervision well, but also be responsible for organizing and guiding the whole local budget accounting work. Accounting for administrative institutions refers to professional accounting that accounts for administrative institutions at all levels, reflects and supervises the process and results of budget implementation. They usually mainly accept budgetary allocations as a source of funds for performing their duties.
They have direct and close business relations, mainly including: 1, division of functions and cooperation. There is a relationship between the payment and distribution of financial funds. The source of funds for administrative institutions mainly comes from financial allocations, and the income due from finance is turned over to finance. 2. Business supervision and guidance. Although administrative institutions have independent accounting subject status, they need to accept the supervision and guidance of general budget accounting in business and implement the inspection opinions put forward by the financial department at the same level. 3. The relationship between accounting statement preparation and audit. At the end of the year, the general budget accountant shall audit the year-end decision-making statements prepared by various administrative institutions.
What are the contents of the balance, net assets, current assets and investment assets in individual family income? Balance refers to the remaining amount of each asset account. For example, the cash balance is 1000, which means that the cash left is 1000 yuan.
Net assets = total assets-total liabilities. Total assets include all assets such as current assets and fixed assets.
Current assets refer to assets that can be quickly converted into cash, such as bank deposits.
Investment assets refer to assets with value-added functions. Such as real estate, funds, etc.
What does premarital property specifically include? Specifically:
(1) Legal income owned by individuals before marriage. Such as wages, bonuses, income from production and operation, income from intellectual property rights, property, capital gains and other lawful income inherited or donated.
(2) Property rights acquired by one party before marriage. If one party obtains the property right of the pre-sale house before marriage and pays the house price in full, it actually obtains the ownership of the house after marriage.
(3) the fruits of premarital property. Including fruits of personal property before marriage and fruits of personal property after marriage.
(4) one party exists in the form of money and equity before marriage, and it is another form of property after marriage. For example, one party saves the tangible property purchased after marriage and converts the equity into money, but the original property value pattern has changed, and its value acquisition began before marriage, so it should be recognized as one party's personal property. Those who use personal property to engage in investment, management or investment before marriage and get dividends after marriage shall be recognized as joint property of husband and wife.
2, premarital property notarization matters include:
(1) Before marriage, one party invested in buying a house, but the other party didn't, but the purchase contract, payment invoice and other procedures were all in the other party's name. In this case, all kinds of indirect evidence of written proof of housing property rights are in the hands of the other party. Once a dispute occurs, it will be extremely unfavorable to one's own side. Therefore, it is necessary to notarize the property before marriage as direct evidence to prove the ownership of the house.
(2) Before marriage, both parties (including their families) jointly contributed to the house purchase. In this case, the main purpose of notarization is to record the proportion of each property, such as according to the proportion of capital contribution.
(3) Movable property with unstable property rights. Such as deposits, jade, jewelry, etc. There is no other way to prove the ownership of this property. If it is not notarized, it will be difficult to tell whose it is in case of a dispute. Unclear money should be counted as the same property.
20 15 What are the examination contents of Shanxi institutions? Hello, Chinese public education is at your service.
20 15 the examination time of institutions in Shanxi provinces shall be subject to the announcement, and the examination subjects include public subjects and professional subjects. General institutions mainly test administrative professional ability (or basic knowledge or comprehensive knowledge of public affairs) and application (or professional knowledge). For some positions with strong professional and technical requirements, "applied theory" is generally not tested, but "professional knowledge"
For more recruitment information of public institutions, please pay attention to Shanxi Public Institutions Recruitment Examination Network.
If in doubt, please consult the public education enterprises in China.
What is a public institution? Which units are specifically included? Classification:
Education: universities, primary schools and secondary schools.
Health: all kinds of public hospitals and health centers.
* * * Institutions affiliated to various departments: such as the Development Research Center under the National Development and Reform Commission.
Specifically including:
Scientific research units, educational units, cultural units, news broadcasting and publishing units, health units, sports units, survey and design units, agriculture, forestry, water conservancy and meteorological units, social welfare units, environmental protection units, transportation, urban public utilities and other units.
Refers to the social service organizations organized by state organs or other organizations using state-owned assets to engage in education, science and technology, culture, health and other activities for social welfare. Institutions do not belong to * * * institutions, but sometimes they perform certain duties on behalf of * * *. Divided into full funding, balance allocation and independent institutions.
20 14 What are the examination contents of institutions in Xuzhou? Reference 20 13 Xuzhou institutions written test subjects: management positions written test subjects for "comprehensive knowledge and ability"; The written test subject of general professional and technical posts is Comprehensive Knowledge. 20 14 The registration of Xuzhou institutions in the second half of the year is expected to be on June 5438+0 1. Now you can prepare for the review of Xuzhou institutions, and provide you with a written test counseling course for Xuzhou institutions: KC. Turn it off. /General/ 155/ 13765438。
20 18 what are the examination contents of Weifang public institutions? 20 18 The recruitment announcement of Weifang public institutions has not yet come out. Please refer to 17 Weifang public institutions' examination announcement to prepare for the exam in advance. The examination subjects are comprehensive basic knowledge and administrative professional aptitude test. Among them, comprehensive basic knowledge subjects include laws and regulations, scientific and technological knowledge, management knowledge, economic theory and writing. The subject type of "professional ability test" refers to the "administrative professional ability tendency test" of the civil service recruitment examination; The subject of "professional knowledge" mainly examines the professional theoretical knowledge required for the corresponding position. Full marks in all subjects 100.
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The inventory of state-owned assets of public institutions includes (multiple choices) all options.
What aspects does the social security of public institutions include now? It's very complete. 1 Endowment insurance is not social pooling, so you don't have to pay for it yourself. Pay a pension in the future. 2 medical security coverage can be reported above 95%. Work injury insurance can be paid, but the income may be greater. Unemployment insurance can be omitted, so it is unlikely to be unemployed.
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