Accounting For Financial Accounts Of Social Medical Insurance Institutions

The accounts of the "fiscal accounts" account for the accounts of the financial departments in the financial accounts set up by the financial sector for the medical insurance fund.

According to the regulations, the medical insurance fund pferred from the "Treasury deposit" subject to the account of "financial account deposit" shall be allocated to the medical insurance fund "bank deposit - expense households" subject on the basis of the medical insurance fund budget, the revenue and expenditure schedule and the medical insurance agency's funding application.

In addition, according to the regulations, the purchase of State bonds by medical insurance funds and the interest income earned from savings accounts are reflected in this subject.

When the medical insurance fund is allocated from the Treasury to the accounts of the Treasury, the accounts of the treasury account are credited to the subject of the "Treasury deposit". The financial department, according to the medical insurance fund budget and revenue and expenditure schedule, and the application of the medical insurance institution's appropriations, will deposit the accounts of the bank savings households from the financial accounts of the medical insurance fund to the medical insurance fund households from time to time, and credit the accounts of the "fiscal accounts". In accordance with the regulations, the State bonds should be purchased by the medical insurance fund, and the "bond investment" subjects will be debited according to the actual payment price, and the "fiscal account deposit" should be credited.

When the bond is due to be repaid or pferred, the account will be debited according to the principal and interest, and the subject of the "bond investment" will be credited according to the principal part, and the interest portion will be credited to the subject to be pferred to interest income.

In November 5th of 1:1995, the financial department agreed to allocate 2 million yuan to the medical insurance fund after examining the grant application of the social medical insurance institution. The funding notice has arrived.

According to the relevant vouchers, the following accounting entries are as follows: Bank Deposits - expenditure accounts for 2000000 Loans: 2000000 savings accounts for financial accounts, 2 cases: the social medical insurance institutions receive a 70 thousand yuan interest note from the bank's savings account.

According to the relevant vouchers, the following accounting entries are as follows: financial accounts, 70000 deposits, loans: income to be pferred - interest income 70000 to be pferred.

At present, with the development of financial market, discount bonds have emerged in the category of treasury bonds.

Discounted treasury bonds are issued by discount. They are issued at a price lower than the face value. They are paid at the face value instead of interest. The difference between the face value and the issuing price is the income of the discount bond investor.

It has the characteristics of short duration and large liquidity. It is a kind of national debt frequently issued by many countries in the world.

When units invest in discounted treasury bonds with idle funds, they should pay attention to these problems. One is to pay time as the entry time; the two is to take account of the actual payment of the Treasury bonds, that is, the cost; the three is to earn the proceeds from the pfer and cash payment of the discount bonds, and to borrow the accounts of the "fiscal accounts". The difference between the proceeds and the book value pferred and cashed will be treated as interest income to be pferred.