1、財(cái)務(wù)會(huì)計(jì)分錄， 借：本期盈余? ? 150000 ? 貸：經(jīng)營(yíng)費(fèi)用? ?130000 ? ? ? ? ?所得稅費(fèi)用? ?20000 無(wú)預(yù)算會(huì)計(jì)分錄， 2、無(wú)財(cái)務(wù)會(huì)計(jì)分錄， 預(yù)算會(huì)計(jì)分錄， 借：其他支出—非專項(xiàng)支出? ?500000 ? 貸：其他結(jié)余? ?500000 借：對(duì)附屬單位補(bǔ)助支出—專項(xiàng)支出? ?40000 ? 貸：非財(cái)政撥款結(jié)轉(zhuǎn)? ?40000 3、財(cái)務(wù)會(huì)計(jì)分錄， 借：本年盈余分配? ? 1530000 ? 貸：累計(jì)盈余? ?1530000 無(wú)預(yù)算會(huì)計(jì)分錄， 4、無(wú)財(cái)務(wù)會(huì)計(jì)分錄， 預(yù)算會(huì)計(jì)分錄， 借：其他結(jié)余? ?900000 ? ? ? ?經(jīng)營(yíng)結(jié)余? ?800000 ? 貸：非財(cái)政撥款結(jié)余分配? ?1700000 5、財(cái)務(wù)會(huì)計(jì)分錄， 借：上級(jí)補(bǔ)助收入? ?300000 ? ? ? ? 附屬單位上繳收入? ?200000 ? 貸：本期盈余? ?500000 無(wú)預(yù)算會(huì)計(jì)分錄， 6、無(wú)財(cái)務(wù)會(huì)計(jì)分錄， 預(yù)算會(huì)計(jì)分錄， 借：財(cái)政撥款預(yù)算收入—專項(xiàng)資金? ?500000 ? 貸：財(cái)政撥款結(jié)轉(zhuǎn)? ?500000 借：經(jīng)營(yíng)預(yù)算收入? ?40000 ? 貸：經(jīng)營(yíng)結(jié)余? ?40000