為(wei)了核算限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)業務，民間(jian)非(fei)(fei)營利(li)組(zu)織應設置(zhi)“限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)”總(zong)賬科(ke)(ke)(ke)目(mu)。期(qi)末(mo)將當(dang)(dang)期(qi)限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)收(shou)(shou)入實際發生(sheng)額(e)轉為(wei)限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)，借記(ji)“捐贈收(shou)(shou)入——限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)收(shou)(shou)入”、“政府補助收(shou)(shou)入——限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)收(shou)(shou)入”、“會費收(shou)(shou)入——限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)收(shou)(shou)入”等科(ke)(ke)(ke)目(mu)，貸(dai)記(ji)“限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)”科(ke)(ke)(ke)目(mu)。如(ru)果(guo)限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)的限(xian)(xian)(xian)制已經(jing)解(jie)除，應當(dang)(dang)對凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)進(jin)行重新分類(lei)，將限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)轉為(wei)非(fei)(fei)限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)，借記(ji)“限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)”科(ke)(ke)(ke)目(mu)，貸(dai)記(ji)“非(fei)(fei)限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)”科(ke)(ke)(ke)目(mu)。如(ru)果(guo)因調整(zheng)以前期(qi)間(jian)收(shou)(shou)入、費用項目(mu)而涉及(ji)調整(zheng)限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)的，應當(dang)(dang)就需要(yao)調整(zheng)的金額(e)，借記(ji)或(huo)貸(dai)記(ji)有關科(ke)(ke)(ke)目(mu)，貸(dai)記(ji)或(huo)借記(ji)“限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)”科(ke)(ke)(ke)目(mu)。本科(ke)(ke)(ke)目(mu)期(qi)末(mo)貸(dai)記(ji)余額(e)，反映(ying)民間(jian)非(fei)(fei)營利(li)組(zu)織歷年積(ji)存的限(xian)(xian)(xian)定(ding)(ding)(ding)性(xing)(xing)(xing)(xing)(xing)(xing)凈(jing)(jing)(jing)(jing)資(zi)產(chan)(chan)。

　　例：某基(ji)金會20××年12月末(mo)有(you)關(guan)賬戶余額如下(xia)（單位(wei)：元）：

　　捐贈(zeng)收入——限定性收入 80000

　　政府(fu)補(bu)助收入——限(xian)定性收入 100000

　　會(hui)費收(shou)入——限(xian)定性收(shou)入 50000

　　月末結轉有關科目時，應(ying)編制(zhi)會計分錄：

　　借：捐贈(zeng)收入——限(xian)定性(xing)收入 80000

　　　　政府補助收入——限定(ding)性收入 100000

　　　　會費收(shou)入(ru)(ru)——限定性收(shou)入(ru)(ru) 50000

　　　　貸(dai)：限定性凈資(zi)產(chan) 230000