Loan: subsidy income 400,000 yuan.

(2) Debit: the business expenditure is 300,000 yuan.

Loan: subsidy income 300,000 yuan.

At the same time,

Debit: 300,000 yuan of fixed assets.

Loan: the fixed capital is 300,000 yuan.

(3) A. When receiving the authorized payment line,

Debit: the zero-balance account amount is 130000.

Loan: Finance subsidy income 130000.

B. When paying the service fee

Debit: Business expenditure is 70,000 yuan.

Credit: Zero balance account amount is 70,000 yuan.

C. When buying odds and ends

Debit: The expenditure is 50,000 yuan.

Credit: The amount of zero-balance account is 50,000 yuan.

(4) Debit: Bank deposit: 654.38+0.5 million.

Loan: financial accounts payable is 6,543,800 yuan+0.5 million yuan.

After handing it in,

Debit: The financial account payable is 6,543,800 yuan+0.5 million yuan.

Loan: Bank deposit is 6,543,800+0.5 million.

(5) Debit: The financial repayment amount should be 1 1,000 yuan.

Credit: the amount of zero-balance account is 65,438+0,000.

Debit: bank deposit 140-83 = 570000.

Loan: 570,000 yuan.

Borrow: Allocate 20,000 yuan.

Loan: 20,000 yuan from the bank.

Debit: the balance is 820,000.

Loan: Expenditure 400,000+300,000+120,000 = 820,000.

Debit: allocated funds 1.38 million.

Loan: balance 1.38 million.

Balance:138-82+10 = 660,000.