共15分

1、江苏省淮安市某行政单位结账前的资产负债表如下：资产负债表（结账前）                                                    单位：元资产部类         年初数          期末数         负债部类          年初数         期末数一、资产类                                       二、负债类现    金            150            250          应缴预算款银行存款　　　　174500         625630         应缴财政专户款有价证券          30000          60000            暂存款           109180         138110暂付款              500           1000           负债合计          109180         138110库存材料           3400           5600           三、净资产类    固定资产        5387000        5653400           固定基金         5387000        5653400资产合计        5595550        6345880              结余            99370          99370                                                其中经常性结余      99370          99370五、支出类                                       净资产合计       5486370        5752770经费支出                       3800000          四、收入类     拨出经费                       6000000            拨入经费                      10000000结转自筹基建                                   预算外资金收入                     210000支出合计                       9800000            其他收入                         45000                                                  收入合计                      10255000资产部类总计  5595550        16145880         负债部类总计       5595550       16145880要求：（1）编制年终结账分录；（2）编制“结账后”的资产负债表。资产负债表（结账后）                                                                      单位：元资产部类         年初数          期末数         负债部类          年初数         期末数一、 资产类                                     二、负债类 现    金                                       应缴预算款银行存款                                     应缴财政专户款有价证券                                           暂存款暂付款                                           负债合计库存材料                                       三、净资产固定资产                                         固定基金资产合计                                           结余其中：经常性结余五、支出类                                      净资产合计 经费支出                                      四、收入类 拨出经费                                         拨入经费 结转自筹基建                               预算外资金收入  支出合计                                      其他收入                                                收入合计资产部类总计                                    负债部类总计