十二、应缴国库款包括的内容应缴国库款是指事业单位按规定取得的应上缴国家预算的各种款项,包括事业单位行使政府职能取得的收入和其他按预算管理规定应上缴预算的款项。如代收的纳入预算管理的基金、行政性收费收入、罚没收入、无主财物变价收入、固定资产处置净收益等。十三、工会事业单位工会资产处置净收益上缴国库的处理修订后的《会计制度》增加了一项核算内容,即应缴国库款。制度规定,事业单位处置资产收入扣除相关处 XII. State treasury bonds to be covered Contents Treasury payable refers to all kinds of funds that state institutions should pay in accordance with the provisions of the state budget, including those obtained by government agencies in exercising their functions and other provisions that should be surrendered to the government according to budgetary regulations Payment. Such as the collection of funds included in the budget management, administrative fee income, confiscation of income, non-owners of property change income, net disposal of fixed assets and other benefits. XIII. Handling of the Net Income Transferred by the Trade Unions in the Trade Unions’ Assets Disposal to the State Treasury The revised “accounting system” added an accounting content, that is, treasury bills payable. The system stipulates that the income from the disposal of assets by institutions shall be deducted from the relevant offices