The accounts of public expenditure account for the expenses of social insurance agencies for official activities, such as official expenses, equipment purchase fees, repairs and business expenses.

When the public expenditure is incurred, we borrow the "public expenditure" subject and credit the "bank deposit" subject.

At the end of the term, the balance of public expenditure should be pferred to the balance account, and the account of "surplus of funds" should be debited, and the "public expenditure" subject should be credited.

Example: in October 10, 1995, a social insurance agency paid a building company 10000 yuan for the maintenance of the office building.

Borrowing: 10000 of public expenditure, 10000 of bank deposits.