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(二)资料:某省财政某年度发生如下经济业务: (1)在下级财政资金结算中,应补助所属某市财政款项134 000元。 (2)以国库存款拨付与下级往来款项134 000元。 (3)在上下级财政资金结算中,应获得某市财政上解财政资金5 200元。 (4)收到与下级往来款项5 200元。 (5)所属B市财政未按时向省财政上缴省财政的市政府债券到期本金20 000元及 其利息560元,省财政为其垫付了相应资金20 560元,用以代为偿付到期市政府债券本息。 (6)省财政与所属B市财政进行结算,省财政对B市财政扣缴到期债券本息20 560 元,并处罚款300元。 (7)省财政收到所属B市财政缴来的垫付市政府债券本息20 560元,同时收到了对其 所处的罚款300元。 要求:根据以上经济业务,编制有计分录。
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