The accounting content of the financial return income subject is the income returned to the unit by the finance according to the policy of two lines of revenue and expenditure; Borrow on receipt: bank deposit (financial zero-balance account amount) loan: financial return income The financial return amount refers to the amount of funds returned by institutions that implement centralized treasury payment at the end of the year, reflecting the amount of funds carried forward to the next year.

Under the financial direct payment mode, at the end of the year, according to the difference between the budget target number of this year's financial direct payment and the actual expenditure number of this year's financial direct payment, debit the subject of "financial refundable amount-financial direct payment" and credit the subject of "financial subsidy income".