本年盈余与预算结余差异调节表实例填列方法

The Example of Adjustment Form of Difference between Current Year’s Surplus and Budget Balance

文章通过分析《政府会计制度》下的本年盈余与预算结余差异调节表的填列方法得出本年收入与费用差异的公式。本年盈余与预算结余差异调节表的相互平衡的核心是本年收入与费用差异公式,且该表的差异度调节只有13大类,不可随意改变。上述公式是差异表相互平衡的核心,且差异表的差异调节只有13大类,不可随意增加减少。

Through analyzing the method of filling in the difference adjustment table of current year’s surplus and budget balance under the Government Accounting System,it explores the formula of this year’s income and expense difference",which is the core of the balance of the current suplus and budget difference table.There are only 13 kinds of differential regulation in the difference table,which can not be increased or decreased.