党中央有关部门,国务院各部委、各直属机构,全国人大常委会办公厅,全国政协办公厅,各人民团体,高法院,高检院:为了规范中央财政住房提租补贴账务处理,根据《行政单位会计制度》、《事业单位会计制度》的有关规定,现就提租补贴账务处理有关问题通知如下:一、各单位收到拨人的提租补贴时:借:银行存款贷:拨入经费(或财政补助收入)——拨入住房改革支出经费(提租补贴) Relevant departments of the Party Central Committee, ministries and commissions under the State Council, all directly subordinate agencies, the General Office of the NPC Standing Committee, the General Office of the CPPCC National Committee, the people’s organizations, the High Court, and the High Procuratorate: In order to regulate the accounting treatment of rent subsidies for housing rent by the central government, Administrative Accounting System “and” Accounting System for Public Institutions ", we hereby notify you of the relevant issues concerning the handling of rented allowance accounts as follows: 1. When all units receive rented allowances: By: Bank Deposit Credit: Into the funds (or financial assistance income) - into the housing reform expenditure funds (rent subsidies)