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【简答题】
(一)目的:练习拨入经费的核算。 (二)资料:某行政单位发生如下业务: 1.收到财政部门通过银行转账拨来本月经费2500000元。 2.通过银行缴回财政部门多拨经费5000元。 3.年终结账时,“拨入经费”账户为贷方余额2450000元。 (三)要求:根据上述资料编制有会计分录。
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