The problem is that my unit is the Education Bureau. In the national school building rectification (infrastructure project) work, I accept financial related funds to allocate project funds to various construction units, and after the project is verified to be qualified, it will be included in the fixed assets of each school. Our unit is only responsible for allocating funds to the construction team and small audit and evaluation related expenses. In accounting treatment, 1, receives financial allocation accounting treatment; 2. Accounting treatment of project funds allocated to infrastructure projects; 3. Accounting treatment of related expenses in the project; 4. Accounting treatment after project acceptance. How to carry out standardized accounting treatment in the whole process? As far as your unit is concerned, the financial allocation received for the school building rectification infrastructure project belongs to the nature of special liabilities that your unit is responsible for custody, and should be accounted for through "temporary deposits". ① When receiving the subsidy, debit "bank deposit" and credit "temporary deposit-special fund for school building maintenance". (2) When paying the capital construction project, debit the account of "temporary deposit-special fund for school building rectification (XX school)" and credit the account of "bank deposit". (3) The accounting treatment of engineering-related expenses that should be borne by special funds is the same as above. If it should be borne by your unit, it should be handled according to the daily expenses of your unit. (4) After the project acceptance, if there is still a balance in your company's book "temporary deposit", if it needs to be returned according to the original caliber, debit "temporary deposit-special fund for school building rectification" and credit "bank deposit"; If it is transferred to your company, it will be transferred to the corresponding subject according to the required purpose.