Accounting Measures for Donation Transfer in Projects Financed by Foreign Government Capital Donation
(Docket No.179 [2002] of the Ministry of Finance December 14, 2002)
| | 外国政府赠款项目转赠会计核算办法(试行)
（2002年12月14日 财金[2002]179号）
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Chapter 1 General Provisions
| | 第一章 总则
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Article 1 These Measures are enacted to regulate the accounting work in projects financed by foreign government capital donation.
| | 第一条 为规范外国政府赠款项目会计核算工作，制定本办法。
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Article 2 These Measures shall apply to the capital donation projects (hereinafter referred to as donation projects) managed by the donation transfer institutions as referred to in the Measures for Financial Management of Donation Transfer in Projects Financed by Foreign Government Capital Donation (Trial). These Measures may be referred to with regard to the donation projects managed by other institutions.
| | 第二条 本办法适用于《外国政府赠款项目转赠财务管理办法(试行)》中所指转赠机构管理的赠款项目。其他机构管理的赠款项目可参照本办法执行。
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Article 3 A donation transfer institution shall set up independent accounts and carry out independent accounting for the donation projects under its management, taking such projects as the accounting entities.
| | 第三条 转赠机构对其管理的赠款项目以赠款项目为会计主体，独立建账、独立核算。
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Article 4 A fiscal year shall start on January 1 and end on December 31 of the Gregorian calendar.
| | 第四条 会计年度自公历1月1日起至12月31日止。
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Article 5 Debit-credit book keeping shall be employed in the account keeping.
| | 第五条 会计记账采用借贷记账法。
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Article 6 Renminbi (RMB) shall be the currency used in book keeping in the accounting.
| | 第六条 会计核算以人民币为记账本位币。
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Article 7 A donation transfer institution shall employ accrual basis accounting for the donation projects under its management.
| | 第七条 转赠机构管理的赠款项目会计核算以权责发生制为基础。
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Article 8 A donation transfer institution shall finish the annual financial accounting report within 3 months after the end of a fiscal year, and submit that report to the Ministry of Finance.
| | 第八条 转赠机构管理的赠款项目年度财务会计报告应于年度终了后3个月内完成，并向财政部报送。
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Article 9 The accounting treatments shall be consistent in all the phases and may not be changed at will. If any change is really necessary, the change, reason and the impact to the accounting statements shall be explained in the explanatory statements on financial condition.
| | 第九条 会计处理方法前后各期应当一致，不得随意变更。如确有必要变更的，应将变更的情况、原因和对会计报表的影响在财务情况说明书中说明。
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Article 10 A donation transfer institution shall set up and use the accounts in accordance with the provisions of these Measures.
| | 第十条 转赠机构应按本办法的规定，设置和使用会计科目。
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Chapter 2 Name and Number of the Accounts
| | 第二章 会计科目名称及编号
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Article 11 A donation transfer institution shall set up the following accounts for the donation projects under its management:
No. | Account Title | No. | Account Title |
| 1. Assets |
| 2. Debts | 101 | Cash on Hand | 201 | Payables | 102 | Cash in Bank | 202 | Advance Collections | 103 | Receivables |
| 3. Net Assets |
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| 301 | Specific Capital |
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| 302 | Balance |
| 5. Expenditure |
| 4. Income | 501 | Donation Capital Transferred out | 401 | Donation Capital Transferred in | 502 | Match Capital Transferred out | 402 | Match Capital Transferred in | 503 | Other Expenses | 403 | Interest Income |
| | 第十一条 转赠机构管理的赠款项目应设置以下会计科目：
┌──────┬────────┬──────┬─────────┐
│ 编号 │ 科目名称 │ 编号 │ 科目名称 │
├──────┼────────┼──────┼─────────┤
│ │ 一、资产类 │ │ 二、负债类 │
├──────┼────────┼──────┼─────────┤
│ 101 │ 现金 │ 201 │ 应付款项 │
├──────┼────────┼──────┼─────────┤
│ 102 │ 银行存款 │ 202 │ 预收款项 │
├──────┼────────┼──────┼─────────┤
│ 103 │ 应收款项 │ │ 三、净资产类 │
├──────┼────────┼──────┼─────────┤
│ │ │ 301 │ 专用资金 │
├──────┼────────┼──────┼─────────┤
│ │ │ 302 │ 结余 │
├──────┼────────┼──────┼─────────┤
│ │ 五、支出类 │ │ 四、收入类 │
├──────┼────────┼──────┼─────────┤
│ 501 │ 拨出赠款 │ 401 │ 拨入赠款 │
├──────┼────────┼──────┼─────────┤
│ 502 │ 拨出配套资金 │ 402 │ 拨入配套资金 │
├──────┼────────┼──────┼─────────┤
│ 503 │ 其他支出 │ 403 │ 利息收入 │
└──────┴────────┴──────┴─────────┘
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Chapter 3 Instructions on the Use of Accounts
| | 第三章 会计科目使用说明
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Article 12 Instructions on use of the accounts set up by a donation transfer institution are as follows:
101 Cash on Hand
| | 第十二条 转赠机构设置的会计科目使用说明如下：
101 现金
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1. This account shall be used for recording the cash on hand of the donation project.
| | 1．本科目核算赠款项目的库存现金。
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2. The cash received shall be debited to this account and be credited to the relevant accounts; the cash used or deposited in bank shall be debited to the relevant accounts and be credited to this account.
| | 2．收到现金时，借记本科目，贷记有关科目；支用或存入银行时，借记有关科目，贷记本科目。
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3. A “Cash Journal” shall be set up, on which the cashier shall record the daily cash transactions item by item in chronological order based on the receipt and payment vouchers. At the closing of each day, the sum of cash income, the sum and balance of cash expenditure of the current day shall be calculated, and the balance shall be checked against the actual cash on hand, thus to guarantee the consistence of the capital and accounts.
102 Cash in Bank
| | 3．应设置“现金日记账”，由出纳人员根据收付款凭证，按照业务发生的时间顺序逐笔登记。每日终了，应计算当日的现金收入合计数、现金支出合计数和结余数，并将结余数与实际库存数核对，做到账款相符。
102 银行存款
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1. This account shall be used for recording the cash deposited in the bank of the donation projects.
| | 1．本科目核算赠款项目存入银行的各种款项。
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2. The cash deposited shall be debited to this account and be credited to the relevant accounts. The cash withdrawn or expended shall be debited to the relevant accounts and be credited to this account.
．．．．．． | | 2．存入款项时，借记本科目，贷记有关科目。提取或支出款项时，借记有关科目，贷记本科目。
赠款项目发生外币银行存款业务时，应将外币金额折合为人民币记账，除另有规定外，所有与外币业务有关的账户，应采用业务发生时的汇率，也可以采用业务发生当期期初的汇率折合。
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