关于对已纳入预算管理的行政事业性收费或罚没收入等实行“票款分离”办法后，如何记帐？为反映收费规模，执收单位也应通过“应缴预算款”科目进行核算。即，根据缴款单位所缴的金额记：借：应缴预算款贷：应缴预算款若收取的是现金，则收到时记：借：现金贷：应缴预算款执收 How to account for the implementation of the “separation of fares and severance” approach to administrative fees or confiscation income that have been included in budget management? In order to reflect the scale of fees, the accepting and accepting entity shall also make accounting through the account subject to the “due budget”. That is, according to the amount paid by the payer in mind: by: the budget should be due Credit: should pay the budget if the collection of cash, then received Note: By: Cash Credit: