【单选题】【消耗次数：1】
事业单位的非财政补助结余经分配后转入（）。
①
经营结余
②
事业基金
③
财政补助结余
④
专用基金
参考答案：
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【多选题】
以下关于“非财政补助结余分配”科目说法正确的有（ ）。
①
“非财政补助结余分配”科目核算的是中小学校本年度非财政补助结余分配的情况和结果
②
年末结账后，“非财政补助结余分配”科目应无余额。
③
有企业所得税缴纳义务的中小学校计算出应缴纳的企业所得税时，借记非财政补助结余分配，贷记应缴税费——应缴企业所得税
④
按照有关规定提取职工福利基金的，按照提取的金额，借记非财政补助结余分配，贷记专用基金——职工福利基金
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