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How to calculate the financial subsidy income of employee vocational training?
Debit: bank deposit

Loan: non-operating income-financial subsidy

Incorporated into enterprise income to calculate enterprise income tax.

Financial subsidy income refers to all kinds of business funds obtained by institutions directly from the financial department and through the competent department, including normal funds and special funds. Under the traditional budget system and budget accounting system of administrative institutions in China, funds are also called funds, and the funds received are called appropriations.