同學(xué)你好！在確認(rèn)收入時(shí)：財(cái)務(wù)會(huì)計(jì)，借：銀行存款 貸：非同級(jí)財(cái)政撥款收入，預(yù)算會(huì)計(jì)：借：資金結(jié)轉(zhuǎn)-貨幣資金，貸：非統(tǒng)計(jì)財(cái)政撥款預(yù)算收入。期末結(jié)轉(zhuǎn)：財(cái)務(wù)會(huì)計(jì)：借：非統(tǒng)計(jì)財(cái)政撥款收入，貸：本期盈余，預(yù)算會(huì)計(jì)：借：非統(tǒng)計(jì)財(cái)政撥款預(yù)算收入 ，貸：非財(cái)政撥款結(jié)轉(zhuǎn)-本年收支結(jié)轉(zhuǎn)（專(zhuān)項(xiàng)資金部分）；非專(zhuān)項(xiàng)資金部分其他結(jié)余。