蒲克強(卜家翔)

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政府會計及會審法規
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2011-03-29 政會(p409)材料分錄5種情況彙整(第12次上課板書)

<div style="margin: 0cm 0cm 0pt 24pt; layout-grid-mode: char"><span style="font-family: '新細明體','serif'">&nbsp;</span></div><table cellspacing="0" cellpadding="0" width="100%" border="1" style="border-right: medium none; border-top: medium none; border-left: medium none; width: 100%; border-bottom: medium none; border-collapse: collapse"><tbody><tr><td valign="top" width="32%" style="border-right: windowtext 1pt solid; padding-right: 5.4pt; border-top: windowtext 1pt solid; padding-left: 5.4pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 32.42%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">使用(C.D)材料</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">(A.B)</span><span style="font-size: 11pt; font-family: '新細明體','serif'">計畫</span></div></td><td valign="top" width="30%" style="border-right: windowtext 1pt solid; padding-right: 5.4pt; border-top: windowtext 1pt solid; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 30.56%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">本年度(C) </span></div></td><td valign="top" width="37%" style="border-right: windowtext 1pt solid; padding-right: 5.4pt; border-top: windowtext 1pt solid; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 37%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">以前年度(D)</span></div></td></tr><tr><td valign="top" width="32%" style="border-right: windowtext 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 32.42%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">本年度(A)</span></div><div style="layout-grid-mode: char">&nbsp;</div></td><td valign="top" width="30%" style="border-right: windowtext 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 30.56%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">經費支出</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">材料</span></div><div style="layout-grid-mode: char">&nbsp;</div><div style="layout-grid-mode: char">&nbsp;</div><div style="layout-grid-mode: char">&nbsp;</div><div style="layout-grid-mode: char">&nbsp;</div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">(</span><span style="font-size: 11pt; font-family: '新細明體','serif'">相同計畫)</span></div></td><td valign="top" width="37%" style="border-right: windowtext 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 37%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"><div style="text-justify: inter-ideograph; margin: 0cm 0cm 0pt 11pt; layout-grid-mode: char; text-indent: -11pt"><span style="font-size: 11pt; font-family: '新細明體','serif'">經費支出</span></div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">材料</span></div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">經費賸餘-材料部分</span></div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">經費賸餘-待納庫部分</span></div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">經費賸餘-待納庫部分</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">可支庫款</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">(</span><span style="font-size: 11pt; font-family: '新細明體','serif'">不同計畫)</span></div></td></tr><tr><td valign="top" width="32%" style="border-right: windowtext 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: windowtext 1pt solid; width: 32.42%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">以前年度(B)</span></div><div style="layout-grid-mode: char">&nbsp;</div></td><td valign="top" width="30%" style="border-right: windowtext 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 30.56%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">應付歲出(保留)款</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">材料</span></div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;經費賸餘-待納庫部分</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">保留庫款</span></div><div style="layout-grid-mode: char">&nbsp;</div><div style="layout-grid-mode: char">&nbsp;</div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;(</span><span style="font-size: 11pt; font-family: '新細明體','serif'">不同計畫)</span></div></td><td valign="top" width="37%" style="border-right: windowtext 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 37%; padding-top: 0cm; border-bottom: windowtext 1pt solid; background-color: transparent"><div style="text-justify: inter-ideograph; margin: 0cm 0cm 0pt 11pt; layout-grid-mode: char; text-indent: -11pt"><span style="font-size: 11pt; font-family: '新細明體','serif'">應付歲出(保留)款</span></div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">材料</span></div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">經費賸餘-材料部分</span></div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="font-size: 11pt; font-family: '新細明體','serif'">經費賸餘-待納庫部分</span></div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">經費賸餘-待納庫部分</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">保留庫款</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">(</span><span style="font-size: 11pt; font-family: '新細明體','serif'">不同計畫)</span></div><div style="layout-grid-mode: char">&nbsp;</div><div style="text-justify: inter-ideograph; layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">(5)</span><span style="font-size: 11pt; font-family: '新細明體','serif'">應付歲出(保留)款</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 11pt; font-family: '新細明體','serif'">材料</span></div><div style="layout-grid-mode: char"><span style="font-size: 11pt; font-family: '新細明體','serif'">(</span><span style="font-size: 11pt; font-family: '新細明體','serif'">相同計畫,屬特殊情況)</span></div></td></tr></tbody></table><div style="layout-grid-mode: char; line-height: 16.65pt">&nbsp;</div><div style="layout-grid-mode: char; line-height: 150%"><b><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">※分錄原則:</span></b></div><div style="margin: 0cm 0cm 0pt 2.65pt; layout-grid-mode: char; text-indent: -18pt; line-height: 150%"><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">1、</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">本年度計畫用經費支出科目。</span></div><div style="margin: 0cm 0cm 0pt 2.65pt; layout-grid-mode: char; text-indent: -18pt; line-height: 150%"><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">2、</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">以前年度計畫用</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">應付歲出(保留)款科目。</span></div><div style="margin: 0cm 0cm 0pt 2.65pt; layout-grid-mode: char; text-indent: -18pt; line-height: 150%"><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">3、</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">使用本或以前年度材料均減少材料,惟使用以前年度剩餘材料要做3個分錄,上年度經費</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">賸餘-材料部分先轉入經費賸餘-待納庫部分,</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">預算或保留庫款無需使用再辦理繳庫。</span></div><div style="margin: 0cm 0cm 0pt 2.65pt; layout-grid-mode: char; text-indent: -18pt; line-height: 150%"><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">4、</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">相同計畫或暫時移用材料,均無預算或保留庫款繳庫問題。 </span></div><div style="margin: 0cm 0cm 0pt 2.65pt; layout-grid-mode: char; text-indent: -18pt; line-height: 150%"><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">5、</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">情況(2)以前年度計畫材料預算辦理保留,本年度計畫完成剩餘材料已貸記</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">經費賸餘-待納庫部分</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">,使用本年度剩餘材料,需做2個分錄。</span></div><div style="margin: 0cm 0cm 0pt 2.65pt; layout-grid-mode: char; text-indent: -18pt; line-height: 150%"><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">6、</span><span style="font-size: 11pt; line-height: 150%; font-family: '新細明體','serif'">第5種情況,係領用上年度保留之計畫材料(未轉入經費賸餘-材料部分),屬相同計畫。</span></div>
繼續閱讀
                 使用(C.D)材料
(A.B)計畫
本年度(C)
以前年度(D)
本年度(A)
 
經費支出
           材料
 
 
 
 
(相同計畫)
經費支出
           材料
    經費賸餘-材料部分
           經費賸餘-待納庫部分
    經費賸餘-待納庫部分
           可支庫款
(不同計畫)
以前年度(B)
 
應付歲出(保留)款
           材料
  經費賸餘-待納庫部分
           保留庫款
 
 
 (不同計畫)
應付歲出(保留)款
           材料
    經費賸餘-材料部分
           經費賸餘-待納庫部分
    經費賸餘-待納庫部分
           保留庫款
(不同計畫)
 
(5)應付歲出(保留)款
            材料
(相同計畫,屬特殊情況)
 
※分錄原則:
1、本年度計畫用經費支出科目。
2、以前年度計畫用應付歲出(保留)款科目。
3、使用本或以前年度材料均減少材料,惟使用以前年度剩餘材料要做3個分錄,上年度經費賸餘-材料部分先轉入經費賸餘-待納庫部分,預算或保留庫款無需使用再辦理繳庫。
4、相同計畫或暫時移用材料,均無預算或保留庫款繳庫問題。
5、情況(2)以前年度計畫材料預算辦理保留,本年度計畫完成剩餘材料已貸記經費賸餘-待納庫部分,使用本年度剩餘材料,需做2個分錄。
6、第5種情況,係領用上年度保留之計畫材料(未轉入經費賸餘-材料部分),屬相同計畫。
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2011-03-14 第7次上課板書(新普會制度審計機關剔除分錄)

<p><table cellspacing="0" cellpadding="0" width="508" align="left" border="1" style="border-right: medium none; border-top: medium none; margin: auto 6.75pt; border-left: medium none; width: 380.85pt; border-bottom: medium none; border-collapse: collapse"><tbody><tr><td valign="top" width="105" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: black 1pt solid; padding-left: 5.4pt; padding-bottom: 0cm; border-left: black 1pt solid; width: 78.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">發生支出</span></div></td><td valign="top" width="138" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: black 1pt solid; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 103.75pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">※本年度發生</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">一般性支出</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">國庫往來</span><span style="font-size: 10pt">-</span><span style="font-size: 10pt; font-family: '新細明體','serif'">付項</span></div></td><td valign="top" width="146" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: black 1pt solid; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 109.4pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char">&nbsp;</div><div style="layout-grid-mode: char"><span style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 10pt; font-family: '新細明體','serif'">同左</span></div></td><td valign="top" width="118" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: black 1pt solid; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 88.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">※上年度發生</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">一般性支出</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">國庫往來</span><span style="font-size: 10pt">-</span><span style="font-size: 10pt; font-family: '新細明體','serif'">付項</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">上年度結帳已沖掉一般性支出</span></div></td></tr><tr><td valign="top" width="105" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: black 1pt solid; width: 78.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">P.171(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">八</span><span style="font-size: 10pt">)</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">分錄彙整</span></div></td><td valign="top" width="138" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 103.75pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">【年度<span style="border-right: windowtext 1pt solid; padding-right: 0cm; border-top: windowtext 1pt solid; padding-left: 0cm; padding-bottom: 0cm; border-left: windowtext 1pt solid; padding-top: 0cm; border-bottom: windowtext 1pt solid">進行中</span>剔除】</span><span style="font-size: 10pt">(A) </span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">剔除</span><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">本年度經費</span><span style="font-size: 10pt; font-family: '新細明體','serif'">)</span><span style="font-size: 10pt; font-family: '新細明體','serif'">,</span><span style="font-size: 10pt; font-family: '新細明體','serif'">當年度繳庫</span></div></td><td valign="top" width="146" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 109.4pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">【年度<span style="border-right: windowtext 1pt solid; padding-right: 0cm; border-top: windowtext 1pt solid; padding-left: 0cm; padding-bottom: 0cm; border-left: windowtext 1pt solid; padding-top: 0cm; border-bottom: windowtext 1pt solid">進行中</span>剔除】</span><span style="font-size: 10pt">(B) </span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">剔除</span><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">本年度經費</span><span style="font-size: 10pt; font-family: '新細明體','serif'">)</span><span style="font-size: 10pt; font-family: '新細明體','serif'">,</span><span style="font-size: 10pt; font-family: '新細明體','serif'">次年度繳庫</span></div></td><td valign="top" width="118" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 88.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">(C)</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">年度<span style="border-right: windowtext 1pt solid; padding-right: 0cm; border-top: windowtext 1pt solid; padding-left: 0cm; padding-bottom: 0cm; border-left: windowtext 1pt solid; padding-top: 0cm; border-bottom: windowtext 1pt solid">終了後</span>剔除</span><span style="font-size: 10pt"> (</span><span style="font-size: 10pt; font-family: '新細明體','serif'">上年度經費</span><span style="font-size: 10pt">)</span><span style="font-size: 10pt; font-family: '新細明體','serif'">及繳庫</span></div></td></tr><tr><td valign="top" width="105" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: black 1pt solid; width: 78.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">1.</span><span style="font-size: 10pt; font-family: '新細明體','serif'">剔除時</span></div></td><td valign="top" width="138" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 103.75pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌應收剔除經費</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">一般性收入</span></div></td><td valign="top" width="146" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 109.4pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="font-size: 10pt; font-family: '新細明體','serif'">同</span><span style="font-size: 10pt">A1</span></div></td><td valign="top" width="118" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 88.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="margin: 0cm 0cm 0pt 10pt; layout-grid-mode: char; text-indent: -10pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌應收剔除經費</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">前期餘絀調整數</span></div></td></tr><tr><td valign="top" width="105" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: black 1pt solid; width: 78.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">2.</span><span style="font-size: 10pt; font-family: '新細明體','serif'">剔除當年度收回繳庫</span></div></td><td valign="top" width="138" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 103.75pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">收回:</span></div><div style="margin: 0cm 0cm 0pt 10pt; layout-grid-mode: char; text-indent: -10pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌專戶存款</span><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">或各機關現金</span><span style="font-size: 10pt">)</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">應收剔除經費</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">繳庫:</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌國庫往來</span><span style="font-size: 10pt">-</span><b><span style="font-size: 10pt; font-family: '新細明體','serif'">收項</span></b></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">專戶存款或</span><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">各機關現金</span><span style="font-size: 10pt">)</span></div></td><td valign="top" width="146" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 109.4pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">非當年度繳庫</span><span style="font-size: 10pt">)</span></div></td><td valign="top" width="118" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 88.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">收回:同</span><span style="font-size: 10pt">A2</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">繳庫:同</span><span style="font-size: 10pt">A2</span></div></td></tr><tr><td valign="top" width="105" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: black 1pt solid; width: 78.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">3.</span><u><span style="font-size: 10pt; font-family: '新細明體','serif'">年度進行中</span></u><span style="font-size: 10pt; font-family: '新細明體','serif'">剔除,於年度終了時增作紀錄</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">【結帳分錄】</span></div></td><td valign="top" width="138" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 103.75pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">※當年度已收回繳庫</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌一般性收入</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">一般性支出</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌國庫往來</span><span style="font-size: 10pt">-</span><span style="font-size: 10pt; font-family: '新細明體','serif'">付項</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">國庫往來</span><span style="font-size: 10pt">-</span><b><span style="font-size: 10pt; font-family: '新細明體','serif'">收項</span></b></div></td><td valign="top" width="146" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 109.4pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">※當年度未收回繳庫</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌一般性收入</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">一般性支出</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌國庫往來</span><span style="font-size: 10pt">-</span><span style="font-size: 10pt; font-family: '新細明體','serif'">付項</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">國庫往來</span><span style="font-size: 10pt">-</span><b><span style="font-size: 10pt; font-family: '新細明體','serif'">其他</span></b></div></td><td valign="top" width="118" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 88.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">非年度進行中剔除不需增作紀錄</span><span style="font-size: 10pt">)</span></div></td></tr><tr><td valign="top" width="105" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: black 1pt solid; width: 78.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">4.</span><u><span style="font-size: 10pt; font-family: '新細明體','serif'">年度進行中</span></u><span style="font-size: 10pt; font-family: '新細明體','serif'">剔除,以後年度收回及繳庫</span></div></td><td valign="top" width="138" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 103.75pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">未跨年度無分錄</span><span style="font-size: 10pt">)</span></div></td><td valign="top" width="146" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 109.4pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">收回:</span></div><div style="margin: 0cm 0cm 0pt 10pt; layout-grid-mode: char; text-indent: -10pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌專戶存款</span><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">或各機關現金</span><span style="font-size: 10pt">)</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">應收剔除經費</span></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">繳庫:</span></div><div style="layout-grid-mode: char"><span style="font-size: 10pt; font-family: '新細明體','serif'">┌國庫往來</span><span style="font-size: 10pt">-</span><b><span style="font-size: 10pt; font-family: '新細明體','serif'">其他</span></b></div><div style="margin: 0cm 0cm 0pt 20pt; layout-grid-mode: char; text-indent: -20pt"><span style="font-size: 10pt; font-family: '新細明體','serif'">└</span><span style="font-size: 10pt">&nbsp;</span><span style="font-size: 10pt; font-family: '新細明體','serif'">專戶存款或</span><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">各機關現金</span><span style="font-size: 10pt">)</span></div></td><td valign="top" width="118" style="border-right: black 1pt solid; padding-right: 5.4pt; border-top: #ece9d8; padding-left: 5.4pt; padding-bottom: 0cm; border-left: #ece9d8; width: 88.85pt; padding-top: 0cm; border-bottom: black 1pt solid; background-color: transparent"><div style="layout-grid-mode: char"><span style="font-size: 10pt">(</span><span style="font-size: 10pt; font-family: '新細明體','serif'">非年度進行中剔除無分錄</span><span style="font-size: 10pt">)</span></div></td></tr></tbody></table></p><div style="margin: 9pt 0cm 9pt 34.8pt">&nbsp;</div>
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