财政部工会会计制度（译本）_哈尔滨会计师事务所提供哈尔滨公司废业注销|工商税务注销服务

第二条本制度适用于各级工会组织。 The second system applies to the trade union organizations at all levels. 第三条工会会计是各级工会核算、反映、监督工会预算执行和经济活动的专业会计。 Accounting is the third article of trade unions at all levels of trade union accounts, a reflection of budget performance monitoring trade and economic activities of professional accountants. 工会依法建立独立的会计核算管理体系，与工会预算管理体制相适应。 Trade unions in accordance with the law the establishment of an independent accounting management system, with the trade unions to adapt to the budget management system. 第四条县级以上（含县级，下同）工会应当设置会计机构，配备专职会计人员。 Article IV or above the county level (including county-level, the same below) of trade unions should be set up accounting body, with full-time accounting staff. 县级以下工会应当根据会计业务的需要设置会计机构或者在有关机构中设置专职会计人员；不具备设置条件的基层工会，应当委托经批准设立从事会计<a href="http://www.oro1.com" target="_blank">代理记账</a>业务的中介机构<a href="http://www.oro1.com" target="_blank">代理记账</a>或者聘请兼职会计。 The following trade unions at the county level shall, in accordance with the accounting business or need to set up accounting body in the relevant institutions to set up full-time accounting staff; do not have set the conditions of the grass-roots trade unions, should be commissioned by the accounting agent to approve the establishment of accounting business accounting agent or intermediary organizations to recruit part-time accounting. 第五条各级工会应当建立健全内部控制体系，完善岗位责任制度和内部稽核制度。 Article V of trade unions at all levels should establish a sound internal control system, improving the status and responsibility system and the internal audit system. 县级以上工会应当组织指导和检查下级工会会计工作，负责制定有关实施细则或补充规定；组织工会会计人员培训，不断提高政策、业务水平。 Or above the county level shall organize the guidance of the trade unions and trade unions to check the lower level accounting, responsible for the implementation of rules or additional requirements; the training of accounting personnel to organize trade unions to continuously improve the policies, operational level. 第六条工会应当对其自身发作的经济业务进行会计处理和报告。 Article VI should be their own trade unions of economic operations accounting treatment and reporting. 第七条工会会计应当以工会的持续运行为前提。 Article VII of the accounting trade unions should be based on the premise of continuous operation. 第八条工会应当划分会计期间，分期结算账目和编制会计报表。 Article VIII of the accounting period the trade unions should be divided into phases, the preparation of settlement of accounts and accounting statements. 会计期间分为年度和中期，中期是指短于一个完整的会计年度的报告期间（如半年度、季度和月度）。 Accounting period is divided into annual and mid-term, medium-term refers to less than a complete fiscal year reporting period (such as <a href="http://www.j6s.net" target="_blank">吉六顺sem</a>i-annual, quarterly, and monthly). 第九条工会会计应当以货币计量，以人民币作为记账本位币。 Article IX of monetary union should be the measurement of accounting to the yuan as the accounting本位币. 第十条工会会计以收付实现制为基础，以权责发作制为补充。 Article X of trade unions in order to cash basis of accounting as the basis, supplemented by accrual. 第十一条工会会计要素包括：资产、负债、净资产、收入和支出。 Article XI, including trade unions accounting elements: assets, liabilities, net assets, income and expenditure. 其平衡公式为：资产= 负债+ 净资产。 Its balanced formula is: assets = liabilities + net assets. 第十二条会计应当采用借贷记账法记账。 Article XII should be used accounting bookkeeping accounting borrowing. 第十三条会计记录的文字应当使用中文。 Article XIII of the accounting records of the Chinese language should be used. 在民族自治地方，会计记录可以同时使用当地通用的一种民族文字。 In the autonomous areas, accounting records can be a common use of local national language. 第二章一般原则 The general principles of Chapter II 第十四条工会提供的会计信息应当符合工会宏观管理的要求，满足会计信息使用者的需要，满足本级工会加强财务管理的需要。 Article XIV of the accounting information provided by trade unions should be in conformity with the requirements of macro-management of trade unions to meet the needs of the users of accounting information to meet the level of trade unions to strengthen the financial management needs. 第十五条工会会计应当以实际发作的经济业务为依据，如实反映工会财务状况、各项收支情况及结果，保证会计信息真实可靠、内容完整。 Article XV of the trade unions should be based on actual accounting of the economic operations based on the trade unions to reflect the true financial position and results of all income and expenditure to ensure true and reliable accounting information, content integrity. 第十六条工会提供的会计信息应当清晰明了，便于理解和使用。 Article XVI of accounting information provided by trade unions should be clear, easy to understand and use. 第十七条工会会计应当按照规定的会计处理方法进行，前后各期一致，不得随意变更，以确保会计信息口径一致，相互可比。 Article XVII of trade unions shall, in accordance with the provisions of Accounting accounting treatment, the period before and after the same shall not be changed in order to ensure consistent accounting information, mutual comparable. 第十八条工会会计应当遵循重要性原则。 Eighteenth article the importance of trade unions should be guided by the principles of accounting. 对于重要的经济业务，应当单独反映。 For important economic operations, it should be reflected in a separate. 第十九条工会应当及时进行会计处理和报告，不得提前或延后。 Article XIX of trade unions should be timely accounting treatment and reporting, not earlier or delayed. 第二十条资产在取得时应当按照实际成本计量。第二十条assets should be made in accordance with the measurement of the actual cost. 除另有规定外，一律不得自行调整账面价值。 Unless otherwise specified, will not be allowed to adjust the book value of its own. 第二十一条凡是指定用途的资金，应按规定的用途专款专用，并单独反映。 Article XXI All earmarked funds should be used for other purposes provided for use, and reflect the individual. 第三章资产 Chapter III assets 第二十二条资产是工会拥有或控制的能以货币计量的经济资源。 Article twenty-second asset is owned or controlled by the trade union to the monetary measurement of economic resources. 包括流动资产、投资和固定资产等。 Including liquidity, investment and fixed assets, such as. 第二十三条流动资产是指预计在一年内（含一年）变现或者耗用的资产。 Refers to the twenty-current assets is expected to be in a year (including one year) or the amount of assets realized. 主要包括货币资金、借出款、应收款项、库存物品等。 Including monetary funds, lending, the receivables, inventory and other items. （一）货币资金包括库存现金、银行存款等。 (A) money, including cash, bank deposits and so on. 货币资金应当按照实际发作额入账。 Money should be in accordance with the actual amount incurred. 工会应当设置库存现金和银行存款日记账，按照业务发作顺序逐日逐笔登记。 Trade unions should be set up cash on hand and bank deposits on account, in accordance with the order of daily business transaction registration occurred. 库存现金的核算应当做到日清月结，其账面余额必须与库存数相符；银行存款的账面余额应当与银行对账单定期核对，如有不符，应编制银行存款余额调节表调节相符。 Cash accounting should be done monthly Nissin, the book balance must be consistent with the inventory number; the book balance of bank deposits and bank statements should be checked regularly, if not, should regulate the preparation of bank balance sheet adjustment in line. 工会发作外币业务时，应当将有关外币金额折算成人民币金额记账。 Trade unions took place in foreign currency business, the foreign currency amount should be converted into RMB amount of bookkeeping. （二）借出款是工会因开展工作或发展工运事业的需要而出借给其他工会或工会所属单位的款项。 (B) shall be made to carry out the work of trade unions or development due to the cause of the needs of the labor movement out of exposure to other trade union or trade union-owned unit of money. 工会应当对借出款严格管理，借出每笔款项时均需与借款单位签订书面文件，署明用途和还款期限，还款期限平日不应超过三年；对于逾期未还款的借出款，需在年度会计报表附注中说明原因。 Trade union shall be made strictly on the management of each loan payment and loan units are required to sign a written document, the Department of prescribed use and repayment period, repayment period should not normally exceed three years; for the repayment of overdue loans shall be in the annual accounting statement in explaining why. 逾期三年以上、因借款单位原因尚未收回的借出款，报经批准认定确实无法收回或者报经批准认定不再要求借款单位还款的，应及时予以核销。 More than three years overdue, the borrower units due to the reasons for the loan have not been recovered, the report finds that there are no other approved or reported to recover the approved units that no longer require the borrower to repay their loans should be written off in time. （三）应收款项包括应收上级经费、应收下级经费、其他应收款等。 (C) receivables, including receivables financing a higher level, lower financing receivables, other receivables and other. 应收上级经费是工会应收未收的上级工会应拨付（或划转）工会经费和补助。 The higher level trade union funds receivable receivable should be allocated to the trade unions at higher levels (or transfer) of trade union funds and grants. 应收下级经费是本级工会应收下级工会的上缴经费。 Lower receivable financing accounts receivable of the lower-level trade union funds turned over to the trade unions. 其他应收款是工会除应收上下级经费以外的其他应收及暂付款项。 Other receivables are trade receivables at the lower level in addition to funds other than money receivable and暂付. 应收款项应当按照实际发作额入账。 Receivables should be in accordance with the actual amount incurred. 期末，工会应当分析各项应收款项的可收回性，对于确实不能收回的应收款项应报经批准认定后及时予以核销。 At the end, trade unions should be analysis of the recoverability of receivables, the receivable can not recover the approved amount should be reported promptly to write off after that. （四）库存物品指工会取得的将在日常活动中耗用的材料、物品及达不到固定资产标准的工具、器具等。 (D) of inventory items will be made referring to the trade union activities in their daily consumption of materials, goods and fixed assets of less than standard tools, equipment and so on. 库存物品在取得时应当按照其实际成本入账。 Stock items should be made in accordance with its actual cost. 购入、有偿调入的库存物品以实际支付的价款记账。 Bought, paid for inventory items transferred to the price actually paid account. 无偿调拨、接受捐赠的库存物品以其公允价值或者有关凭据注明的金额（加上相关费用）记账。 Free allocation, to accept donations for its fair value of inventory items or the amount specified in the relevant credentials (plus related costs) account. 库存物品在发出（领用或出售等）时，应当根据实际情况在先进先出法、加权平均法、个别计价法中选择一种方法确定发出库存物品的实际成本，一经选定，不得随意变更。 The issuance of inventory items (such as recipients or sale) should be according to the actual situation in the FIFO method, the weighted average method, individual pricing law to choose a method to determine the actual cost of inventory items, once selected, shall not be changed . 工会应当定期对库存物品进行清查盘点，每年至少全面盘点一次。 Trade unions should periodically check the inventory for inventory items, a comprehensive inventory at least once a year. 对于盘盈、盘亏或报废、毁损的库存物品，应当及时查明原因，报经批准认定后及时进行处理。 For盘盈,盘亏or scrapped, destroyed the inventory items, the reasons should be identified in time, reported that after the approval in time for processing. 盘盈的库存物品按照其公允价值入账，并计入当期收入；盘亏的库存物品，将其账面余额计入当期支出。盘盈inventory items are recorded in accordance with its fair value and included in current income;盘亏inventory items will be included in the current book balance of its expenditure. 报废、毁损的库存物品，先扣除残料价值、可以收回的保险赔偿和责任人赔偿等，将净损失计入当期支出。 Scrapped, destroyed the inventory items, to deduct the value of salvage, you can recover compensation and liability insurance and other compensation, net loss will be included in the current expenditure. 第二十四条投资是指工会按照国家有关法律、行政法规和工会的相关规定，以货币资金、实物质产等方式向其他单位的投资。 Investment is the 24th article of trade unions in accordance with relevant state laws and administrative regulations and relevant provisions of the trade unions in money funds, physical assets such as investments to other units. 投资按其流动性分为短期投资和长期投资；按其性质分为股权投资、债权投资等。 According to their mobility investment is divided into short-term investments and long-term investment; by their nature are divided into equity investments, debt investments. （一）投资在取得时应当按照其实际成本入账。 (A) should be made to invest in accordance with its actual cost. 以货币资金方式对外投资，以实际支付的款项记账。 Foreign currency funds by way of investment, with actual payments accounting. 以实物质产方式对外投资，以评估确认或合同、协议确定的价值记账。 The way physical assets to foreign investment, to assess the confirmation or the contract, the agreement to determine the value of accounting. （二）投资期内取得的利息、利润、红利等各项投资收益，应当计入当期收入。 (B) the investment made during the period of interest, profits, dividends and other investment income should be included in current income. （三）处置（出售）投资时，实际取得价款与投资账面余额的差额，应当计入当期投资收益。 (C) dispose of (sell) the investment, the actual price and investment made the difference between the book balance, investment income should be included in the current period. 对于因被投资单位破产、被撤销、注销、撤消营业执照或者被政府责令关闭等情况造成难以收回的未处置不良投资，报经批准认定后应当及时核销。 Units for investment due to bankruptcy, is revoked, canceled, or revoked business licenses and other government ordered the closure of the case is not difficult to recover non-performing investments, is reported to be approved in time to write off after that. 第二十五条固定资产是指工会使用年限在一年以上，单位价值在规定标准以上，并在使用过程中基本保持原来物质形态的资产。 Article refers to the fixed assets of trade unions in the service life of more than one year, unit value of more than the required standards, and in the course of the basic substances to maintain the original form of assets. 包括房屋及建筑物、专用设备、一般设备、文物和陈列品、图书、其他固定资产。 Including housing and buildings, special equipment, general equipment, artifacts and displays, books, other fixed assets. （一）一般设备单位价值在500元以上，专用设备单位价值在800元以上，为固定资产。 (A) the unit value of general equipment for more than 500 yuan, special equipment unit value of 800 yuan for fixed assets. 单位价值虽未达到规定标准，但是使用时间在一年以上的大批同类物质，按固定资产管理。 Unit values did not reach the required standard, but the use of time in more than one year a large number of similar materials, fixed assets management. （二）固定资产在取得时应当按照其实际成本入账。 (B) should be made in fixed assets in accordance with its actual cost. 购入、有偿调入的固定资产，以实际支付的买价、运输费、保险费、安装费、装卸费及相关税费等记账。 Bought, paid for fixed assets transferred to the actual payment of the purchase price, transportation charges, insurance, installation charges, handling charges and related taxes, such as accounting. 自行建造的固定资产，以建造过程中实际发作的全部必要支出记账。 Self-constructed fixed assets, the construction process of the actual accounting of all of the necessary expenditure. 无偿调入、接受捐赠的固定资产，以其公允价值或者有关凭据注明的金额（加上相关费用）记账。 Transferred free of charge, to accept donations of fixed assets, with its fair value or the amount specified in the relevant credentials (plus related costs) account. 对固定资产进行改建、扩建，其净增值部分，应当计入固定资产价值。 The conversion of fixed assets, expansion, and the net value of the value of fixed assets should be included. 固定资产修理费用直接计入当期支出。 Fixed assets included in the cost of repairing the current expenditure directly. （三）处置（出售）固定资产时，冲减其账面余额并相应减少固定基金，处置中取得的变价收入扣除处置费用后的净收入（或损失）计入当期收入（或支出）。 (C) the disposal (sale) of fixed assets, the offset of its book balance and a corresponding reduction in the fixed fund, the disposal of变价收入obtained after deducting the cost of disposal of the net income (or loss) included in current income (or expenditure). （四）工会应当定期对固定资产进行清查盘点，每年至少全面盘点一次。 (D) the trade unions should be checked periodically to take stock of fixed assets, a comprehensive inventory at least once a year. 对于盘盈、盘亏或报废、毁损的固定资产，应当及时查明原因，报经批准认定后及时进行处理。 For盘盈,盘亏or scrapped, destroyed fixed assets should be the reasons for the timely identification, reported that after the approval in time for processing. 盘盈的固定资产按照其公允价值入账，并相应增加固定基金；盘亏的固定资产，冲减其账面余额并相应减少固定基金。盘盈fixed assets recorded in accordance with its fair value and a corresponding increase in the fixed fund;盘亏of fixed assets, offset the balance of the book and a corresponding reduction in the fixed fund. 报废、毁损的固定资产，冲减其账面余额并相应减少固定基金，清理中取得的变价收入扣除清理费用后的净收入（或损失）计入当期收入（或支出）。 End-of-life, damage of fixed assets, offset the balance of the book and a corresponding reduction in the fixed fund liquidation变价收入obtained after deducting the cost of net income (or loss) included in current income (or expenditure). 第四章负债 Chapter IV liabilities 第二十六条负债是指工会承担的能以货币计量，需以资产偿付的债务。 Liabilities refer to the 26th Article of trade union commitment to monetary measures, the need for assets to pay debts. 包括借入款、应付个人收入、应付款项等。 Including借入款to cope with personal income and other payables. 第二十七条借入款指工会借入的款项。借入款refers to the twenty-seventh article of trade unions to borrow money. 第二十八条应付个人收入包括应付工资（离退休费）、应付地方（部门）津贴补贴、应付其他个人收入。 Article twenty-eighth to meet the personal income, including wages due (retired fee), to deal with the local (sector) grants subsidies to cope with other personal income. （一）应付工资（离退休费）指应付未付给本单位职工的工资及离退休费。 (A) to meet the wage (retired fee) means to cope with non-payment of wages of the employees and retirees costs. 其中，工资指按国家统一规定发放给在职人员的职务工资、级别工资、年终一次性奖金以及经国务院或人事部、财政部批准设立的津贴补贴等。 Among them, the wages of national unity in accordance with the provisions of means granted to post-service personnel wages, wage level, a one-time year-end bonuses, as well as by the State Council or the Ministry of Personnel, the Ministry of Finance approved the establishment of the allowance subsidies. 离退休费指按国家统一规定发放给离退休人员的离休、退休费及经国务院或人事部、财政部批准设立的津贴补贴。 Retired national unity by means fees payable to the provisions of the retired retirees, retiree premiums and by the State Council or the Ministry of Personnel, the Ministry of Finance approved the establishment of the allowance for subsidy. （二）应付地方（部门）津贴补贴指应付未付给本单位职工的地方（部门）津贴补贴。 (B) to meet the local (sector) means to cope with subsidy allowance is not paid to the employees of the local (sector) allowance subsidies. 其中，地方(部门)津贴补贴指各地区各部门各单位出台的津贴补贴。 Among them, the local (sector) allowance subsidies refers to all regions and departments of the benefits of the introduction of subsidized units. （三）应付其他个人收入指应付未付给本单位职工的其他个人收入。 (C) means to cope with other personal income is not paid to deal with other employees of the personal income. 其中，其他个人收入指按国家规定发给个人除上述以外的其他收入，包括误餐费、夜餐费，出差人员伙食补助费、市内交通费，出国人员伙食费、公杂费、个人国外零用费，发放给个人的一次性奖励等。 Among them, the other refers to personal income for individuals by the state other than the addition to the above income, including the misuse of meals and evening meals, travel subsidies staff meals, city transportation, food abroad staff, public miscellaneous, personal foreign petty charges, issued to individuals, such as one-time incentives. 第二十九条应付款项包括应付上级经费、应付下级经费、其他应付款。 Article 29th payables include funding to meet the higher level, to cope with lower expenses, other payables. （一）应付上级经费指本级工会按规定应上缴的工会经费及建会筹备金。 (A) funding to cope with the higher level means the level of trade unions in accordance with the provisions of the trade unions should be turned over to the Council for funding and preparation for payment. （二）应付下级经费指本级工会应付下级工会的各项补助以及应转拨下级工会的工会经费和建会筹备金。 (B) financial means to cope with lower levels of trade unions to meet the lower level of the benefits of trade unions as well as the transfer of lower-level trade union funds and the Council reserve. （三）其他应付款指除应付上下级经费之外的其他应付及暂存款项。 (C) other means of payment in addition to funds to meet higher and lower levels and the other to cope with temporary funds. 第三十条各项负债应当按照实际发作额入账。 Article 30th of the liabilities should be in accordance with the actual amount incurred. 第五章净资产 Chapter V of the net assets of 第三十一条净资产是指工会的资产减去负债后的余额。第三十一条net assets of trade unions is the assets minus the balance of liabilities. 包括固定基金、在建工程占用资金、投资基金、专用基金、后备金、结余。 Including the fixed fund construction projects in the occupied capital, investment funds, special funds, reserves, balance. 第三十二条固定基金指工会固定资产占用的基金。 Thirty-second regular occupation of the Fund refers to the fixed assets of the Fund trade unions. 固定基金应当按照实际发作额入账。 Funds should be fixed in accordance with the actual amount incurred. 在建工程占用资金指工会在建工程落成前累计占用的资金。 Capital construction in progress means the occupier of trade unions in the building works completed before occupation of the accumulated funds. 在建工程占用资金应当按照实际发作额记账，待工程落成后转入固定基金。 Capital construction projects should be occupied by the actual amount in accordance with the accounting, to be transferred to the project after the completion of a fixed fund. 第三十三条投资基金指工会对外投资占用的基金。 Investment Fund means the thirty-third article of trade unions occupied by foreign investment funds. 投资基金应当按照实际发作数额入账。 Investment Fund should be recorded in accordance with the actual amount. 第三十四条专用基金指工会按规定依法提取和使用的有专门用途的基金。 Dedicated fund at its thirty-fourth article of trade unions in accordance with the provisions of the law refers to extraction and use of special-purpose funds. 包括增收留成基金、财务专用基金、工会干部权益保障金。 Including the increase in retained funds, financial dedicated fund to protect the rights and interests of trade union cadres gold. 提取专用基金时，按照实际提取金额计入当期支出；使用专用基金时，按照实际支出金额冲减专用基金余额；专用基金未使用的余额，可滚存下一年度使用。 Extraction of a dedicated fund, according to the actual extraction of the amount included in current expenditure; the use of dedicated funds, the amount of actual expenditures in accordance with the dedicated fund balance is written down; dedicated the balance of unused funds can be accumulated to use next year. 第三十五条后备金指县级以上工会按规定依法提取的特殊情况下使用的储备金。 Article refers to reserves in accordance with the provisions of the trade union or above the county level in accordance with the law under the special circumstances of extract used in reserves. 提取后备金时，按照实际提取金额冲减结余；使用后备金时，按照实际支出金额冲减后备金余额；后备金未使用的余额，可滚存下一年度使用。 Extraction of gold reserve, in accordance with the actual extraction of the balance of the amount is written down; the use of reserves, in accordance with the amount of actual expenditures for the balance of reserves offset; reserves unused balance can be accumulated to use next year. 第三十六条结余指工会各项收入与支出相抵后滚存的累计余额。 Trade balance refers to the 36th article of the income and expenditure, after deducting the accumulated balance of accumulated. 第六章收入 Chapter VI Revenue 第三十七条收入是指工会根据《工会法》以及有关政策规定开展业务活动所取得的非偿还性资金。 Income refers to the thirty-seventh article of trade unions under the "Trade Union Law" and relevant policies and regulations made by the implementation of operational activities of non-repayment of funds. 收入按照来源分为会费收入、拨缴经费收入、上级补助收入、政府补助收入、行政补助收入、事业收入、投资收益、其他收入。 Divided into contributions according to source of revenue income, allocation of funds to pay income, higher levels of income subsidies, the Government grant income, administrative grant income, business income, investment income, other income. （一）会费收入指工会会员依照规定向工会组织缴纳的会费。 (A) refers to contributions to revenue in accordance with the provisions of trade union members to pay union dues. （二）拨缴经费收入指基层单位行政拨缴、下级工会按规定上缴及上级工会按规定转拨的工会经费中归属于本级工会的经费及建会筹备金。 (B) set aside funds to pay the administrative allocation of revenue to pay units, trade unions in accordance with the provisions of the lower paid and higher-level trade union in accordance with the provisions of the transfer of funds attributable to the level of funding and building trade unions will make preparations for gold. （三）上级补助收入指本级工会收到的上级工会补助的款项。 (C) grants a higher level of income refers to the higher level trade union Trade unions have received grant money. 包括回拨补助、专项补助、超收补助、帮扶补助、送温暖补助、救灾补助、其他补助。 Including the write-back of grants, special grants, surplus from the subsidy, grant assistance, warmth benefits, disaster relief grants and other subsidies. （四）政府补助收入指各级人民政府按照《工会法》和国家的有关规定给予工会的补助款项。 (D) Government grant income refers to the people's governments at all levels in accordance with the "Trade Union Law" and the state of the relevant provisions of the grant money given to trade unions. （五）行政补助收入指工会取得的所在单位行政方面按照《工会法》和国家的有关规定给予工会的补助款项。 (E) refers to administrative supplement the income of the trade unions to obtain a unit in accordance with the administrative aspects of the "Trade Union Law" and the state of the relevant provisions of the grant money given to trade unions. （六）事业收入指独立核算的工会附属事业单位上缴的收入和非独立核算的附属事业单位的各项事业收入。 (F) income refers to the cause of independent accounting units of the union subsidiary paid income and non-independent accounting units of subsidiary income to the cause. （七）投资收益指工会对外投资发作的损益。 (G) investment income means the union of foreign investment gains and losses occurred. （八）其他收入指工会除会费收入、拨缴经费收入、上级补助收入、政府补助收入、行政补助收入、事业收入、投资收益之外的各项收入。 (H) Other income refers to income of trade unions in addition to contributions allocated funds to pay income, higher levels of income subsidies, the Government grant income, administrative grant income, business income, investment income other than income. 第三十八条各项收入应当按照实际发作额入账。 Article thirty-eighth of the income should be in accordance with the actual amount incurred. 第七章支出 Chapter VII of the expenditure 第三十九条支出是指工会为开展各项工作和活动所发作的各项资金耗费及损失。 Expenditure refers to the 39th article of trade unions to carry out various tasks and activities that occurred and the loss of the funds spent. 支出按照功能分为职工活动支出、维权支出、业务支出、行政支出、资本性支出、补助下级支出、事业支出、其他支出。 Expenditure functions are divided into trade union activities in accordance with the expenditure, rights expenses, operating expenses, administrative expenses, capital expenditures, lower subsidy expenditure, the cause of the expenditure, other expenditure. （一）职工活动支出指工会为会员及其他职工开展教育、文体、宣传等活动发作的支出。 (A) means a trade union activities expenditure for the members of trade unions and other workers in education, sports, publicity and other activities of the expenditure occurred. （二）维权支出指工会直接用于维护职工权益的支出。 (B) refers to rights of expenditure for the maintenance workers union rights and interests of direct expenditure. （三）业务支出指工会培训工会干部、加强自身建设及开展业务工作发作的各项支出。 (C) operating expenses means the trade union training of trade union cadres, strengthen self-construction and to carry out operations of the expenditure occurred. （四）行政支出指工会为行政管理、后勤保障等发作的各项日常支出。 (D) The administrative expenses for the administration of trade unions means, logistical support, such as occurred in the day-to-day expenses. （五）资本性支出指工会从事建设工程、设备工具购置、大型修缮和信息网络购建而发作的实际支出。 (E) capital expenditures refers to the trade unions to engage in construction projects, equipment, tools purchased, large-scale repair and purchase of building information networks and the actual expenditures occur. （六）补助下级支出指工会为解决下级工会经费不足或根据有关规定给予下级工会的各类补助款项。 (Vi) grant means a lower expenditure of union funds to address the shortage of lower-level trade union or lower in accordance with the relevant provisions of the various types of grant funds of trade unions. （七）事业支出指工会对独立核算的附属事业单位的补助和非独立核算的附属事业单位的各项支出。 (G) refers to the cause of the trade union of independent expenditure accounts of the subsidiary grant institutions and non-independent accounting of the expenditure of the subsidiary institutions. （八）其他支出指各级工会除职工活动支出、维权支出、业务支出、行政支出、资本性支出、补助下级支出、事业支出以外的各项支出。 (Viii) Other expenses refer to the activities of trade unions at all levels of expenditure in addition to workers, rights expenses, operating expenses, administrative expenses, capital expenditures, lower subsidy expenditure, the cause of the various items of expenditure other than expenditure. 第四十条各项支出应当按照实际发作额入账。 Expenditures shall be in accordance with the actual amount incurred. 第八章会计报表 Chapter VIII of the accounting statements 第四十一条工会会计报表是反映各级工会财务状况、业务活动和预算执行结果的书面文件。 Trade unions第四十一条accounting statements reflect the financial position of trade unions at all levels, operations and budget for the implementation of the results of a written document. 工会会计报表是各级工会领导、上级工会及其他会计报表使用者了解情况，掌握政策，指导工作的重要资料。 Trade unions at all levels of accounting statements is the leading trade union, trade unions at higher levels and other users of accounting statements to understand the situation, grasp the policy to guide the work of important information. 第四十二条工会会计报表主要包括资产负债表、收入支出表和附注。 Forty-second article of trade unions including the accounting statements of assets and liabilities, income and expenditure form and notes. （一）资产负债表，是反映工会某一会计期末全部资产、负债和净资产情况的报表。 (A) balance sheet, is a reflection of the trade unions at the end of an accounting of all assets, liabilities and net assets of the statements. （二）收入支出表，是反映工会某一会计期间全部收入、支出及结余情况的报表。 (B) income and expenditure form, is a reflection of a certain accounting period the trade unions of all income, expenditure and the balances of the statements. （三）附注。 (C) Note. 附注应分析说明工会预算执行情况以及工会在筹集、分配、使用、管理经费过程中的成绩和问题，分析影响预算执行的原因，经费收支更改趋势，提出改进措施、意见和建议。 Note that trade unions should analyze the performance of the budget and trade unions in raising, distribution, use, management of funds in the course of the achievements and problems, analysis of the impact of budget performance reasons, changes in financial revenue and expenditure trends, proposed improvements, comments and suggestions. 第四十三条工会会计报表分为年度会计报表和中期会计报表。 Article forty-third year of trade unions into the accounting statements and interim accounting statements accounting statements. 以短于一个完整的会计年度的期间（如半年度、季度和月度）编制的会计报表称为中期会计报表。 To less than a complete fiscal year period (such as the <a href="http://www.j6s.net" target="_blank">吉六顺sem</a>i-annual, quarterly, and monthly) as the accounting statements prepared by the medium-term accounting statements. 年度会计报表是以整个会计年度为基础编制的会计报表。 Annual accounting statements for the entire fiscal year is based on the preparation of accounting statements. 第四十四条工会要负责对所属单位会计报表和下级工会报送的年报进行审核、核批和汇总工作，定期向本级工会领导和上级工会报告本级工会预算执行情况。 44th union to be responsible for their subordinate units in the accounting statements and annual reports submitted by the trade unions to review, approval and summary of the work regularly to the level the higher level trade union leaders and trade unions report the performance of the budget level. 第四十五条会计报表要根据登记完整、核对无误的账簿记录和其他有关资料编制，做到数字准确、内容完整、报送及时。 45th accounting statements to be complete in accordance with the registration, verification of the books and records and other relevant data, so figures are accurate, complete, timely submitted. 会计报表必须经会计主管人员和单位负责人审阅签章并加盖审查公章后上报。 Accounting statements must be approved by the accounting unit is responsible for executive officers were reviewed and signed and stamped after review the official report. 第九章附则 Chapter IX Supplementary Provisions 第四十六条工会填制会计凭证、登记会计账簿、管理会计档案等，应当按照《会计基础工作规范》、《会计档案管理办法》等规定执行。填制46th article of trade unions accounting documents, accounting books, registration, management accounting and so on, should be in accordance with the "Basic Accounting Standards", "file management accounting" and other regulations. 第四十七条本制度从2010年1月1日起实施。 Article of the system from the 47th January 1, 2010 come into operation. 工会会计制度——会计科目和会计报表 Trade accounting system - accounting courses and accounting statements 第一部分总说明 Note the first part of the total 一、本制度统一规定工会会计科目的名称和编号，以便于编制会计凭证，登记账簿，查阅账目，实行会计电算化。 First, the system provides a unified trade union accounts the name and number in order to facilitate the preparation of accounting documents, registration books, checking accounts, the implementation of computerized accounting. 本制度已规定的一级科目和明细科目，不得减并、自行增设，不得擅自更改科目名称，不需要的科目可以不用。 This system has provided a breakdown of subjects and courses may not be reduced and self-creation, shall not be subject to change name, does not require the subjects do not have to. 二、各省级工会可以根据需要自行增设未规定的明细科目，或将相应权限授权给所属下级工会。 Second, the provincial-level trade unions on their own can not provide additional details of the subjects, or to the appropriate authority delegated to lower their trade unions. 三、工会在填制会计凭证、登记会计账簿时，应当填列会计科目的名称，或者同时填列会计科目的名称或编号，不得只填列科目编号，不填列科目名称。 Third, trade unions in填制accounting documents, accounting books, registration should be the name of any case of accounts or accounts at the same time any case the name or number, shall be subject only to any case number, do not name any case subjects. 四、工会应当根据本制度有关会计报表的编制基础、编制依据、编制原则和方法的要求，提供真实、完整的会计报表。 Fourth, trade unions shall, in accordance with the present system of accounting statements of the basis, foundation, principle, and method of the request for the truthfulness and completeness of the accounting statements. 工会不得违反规定，随意改变会计报表的编制基础、编制依据、编制原则和方法，不得随意改变本制度规定的会计报表有关数据的会计口径。 Is not inconsistent with the provisions of the trade unions, free to change the accounting statements of the basis, foundation, principle, and method are not free to change the system of accounting statements of the caliber of accounting data.   第二部分会计科目名称和编号 The second part of the name and number of accounts 序号科目编码名称一级科目明细科目 The name of a serial number encoded subjects subjects subjects Detail 一、资产类 A category of assets 1 101 库存现金 1 101 cash 2 102 银行存款 2 102 bank deposits 3 111 零余额账户用款额度 3 111 with zero-balance account shall limit 4 112 财政应返还额度 4 112 limit shall be returned to the Financial 财政直接支付 Financial direct payments 11,201 财政授权支付 Financial authority to pay 11,202 5 121 借出款 Paragraph 5 121 loans 6 131 应收上级经费 Superior funds receivable 6,131 应收上级补助 Superior grant receivable 13,101 应收上级转拨经费 Superior transfer funds receivable 13,102 应收建会筹备金 Planning and preparations for 13,103 gold receivables 7 132 应收下级经费 Lower funding receivable 7 132 8 135 其他应收款 8 135 Other accounts receivable 9 141 库存物品 9 141 inventory items 10 151 投资 10 151 investment 11 161 在建工程 Construction in progress 11,161 12 162 固定资产二、负债类 2 12 162 fixed assets, liabilities category 13 201 应付工资（离退休费） 13,201 to meet the wage (retired fee) 14 202 应付地方（部门）津贴补贴 14,202 to meet the local (sector) allowance subsidies 15 203 应付其他个人收入 15,203 for other personal income 16 211 借入款 16 211借入款 17 221 应付上级经费 Funding to meet the higher level 17 221 18 222 应付下级经费 Funding to meet the lower 18 222 应付下级补助 22,201 grants to meet lower 应付下级转拨经费 Lower transfer of funds to meet the 22,202 应付建会筹备金 Council to deal with the preparations for 22,203 gold 19 225 其他应付款 Other payables 19 225 20 231 代管经费三、净资产类 20,231 escrow funds three categories of net assets 21 301 固定基金 Fixed Fund 21,301 22 302 在建工程占用资金 22,302 in funding to build the project occupied 23 311 投资基金 23,311 investment funds 24 321 专用基金 24,321 special funds 增收留成基金 Liucheng income fund 财务专用基金 Finance 32,102 dedicated fund 权益保障金 Gold Protection 25 322 后备金 25,322 reserves 26 331 结余四、收入类 Fourth, the balance of 26,331, the income category 27 401 会费收入 Contributions income 27,401 28 402 拨缴经费收入 28,402 allocated funds to pay income 29 403 上级补助收入 29,403 grants a higher level of income 回拨补助 Callback 40,301 grant 专项补助 Special subsidies 40,302 超收补助 The over-enrollment of 40,303 grant 帮扶补助 40,304 assistance grants 送温暖补助 Warmth 40,305 grant 救灾补助 40,306 relief grant 其他补助 40,307 other grants 30 404 政府补助收入 30,404 government grant income 31 405 行政补助收入 31,405 administrative grant income 32 406 事业收入 The cause of 32,406 of income 33 407 投资收益 Investment income 33 407 34 408 其他收入五、支出类 5 34 408 Other income, expenditure category 35 501 职工活动支出 Expenditure 35,501 employees 职工教育费 50,101 education workers 文体活动费 Cultural and sports activities fees 50,102 宣传活动费 50,103 publicity campaign fees 其他活动支出 50,104 other activities expenditure 36 502 维权支出 Rights 36 502 spending 劳动关系协调费 Coordination of labor relations fees 50,201 劳动保护费 50,202 labor protection costs 法律援助费 50,203 legal aid fees 困难职工帮扶费 Employee assistance costs 50,204 送温暖费 Warmth 50,205 fee 其他维权支出 50,206 other rights of expenditure 37 503 业务支出 Operating expenses 37 503 培训费 Training costs 50,301 会议费 Conference fee 外事费 50,303 foreign fee 专项业务费 Special operating expenses 50,304 其他业务支出 Other operating expenses 50,305 38 504 行政支出 Administrative expenses 38,504 工资福利支出 Expenditure of wages and benefits 50,401 商品和服务支出 Expenditures for goods and services 50,402 对个人和家庭的补助 50,403 pairs of individuals and families 其他行政支出 Other administrative expenses 50,404 39 505 资本性支出 Capital expenditures 39 505 房屋建筑物购建 To buy to build 50,501 houses and buildings 办公设备购置 The purchase of office equipment 50,502 专用设备购置 The purchase of special equipment 50,503 交通工具购置 The purchase of 50,504 transport 大型修缮 Large-scale renovation of 50,505 信息网络购建 Purchase of 50,506 to build an information network 其他资本性支出 Other capital expenditures 50,507 40 506 补助下级支出 Lower grant expenses 40,506 回拨补助 Callback 50,601 grant 专项补助 Special subsidies 50,602 超收补助 The over-enrollment of 50,603 grant 帮扶补助 50,604 assistance grants 送温暖补助 Warmth 50,605 grant 救灾补助 50,606 relief grant 其他补助 50,607 other grants 41 507 事业支出 The cause of the expenditure 41 507 42 508 其他支出 Other expenditure 42 508 第三部分会计科目使用说明 The third part accounts for use 一、资产类科目 A category of assets subject 第101号科目库存现金一、本科目核算工会的库存现金。 No. 101 cash on a subject, the subject of trade unions cash accounting. 二、各级工会应当严格按照国家有关现金管理的规定收支现金。 Second, trade unions at all levels should be strictly in accordance with the relevant provisions of the cash management of cash payments. 三、库存现金的主要账务处理如下： Third, cash handling major accounts are as follows: （一）从银行提取现金，借记本科目，贷记“银行存款”科目；将现金存入银行，借记“银行存款”科目，贷记本科目。 (A) cash from the bank, debit the subjects credit "bank deposits" subjects; cash into the bank, debit "bank deposits" subjects, the subjects credit. （二）因支付内部职工出差等原因所需的现金，借记“其他应收款”科目，贷记本科目；收到出差人员交回的差旅费剩余款并结算时，按实际收回的现金，借记本科目，按应报销的金额，借记“行政支出”等有关科目，按实际借出的现金，贷记“其他应收款”科目。 (B) due to internal union business such as payment of the reasons for cash, debit "Other receivables" subjects, credited the subjects; received travel expenses for staff on mission to return and settlement surplus, according to the actual recovery of the cash, debit of the subjects, according to the amount to be reimbursed, debit "administrative expenses" and other relevant subjects, according to the actual loan in cash, credited to "other receivables" subjects. （三）因其他业务收到现金，借记本科目，贷记有关科目；支出现金，借记有关科目，贷记本科目。 (C) other business received in cash, a debit of the subjects, credited to the relevant subjects; spending cash, debit-related subjects, the subjects credit. 四、本科目应设置“现金日记账”，由出纳人员根据收付款凭证，按照业务发作顺序，逐笔登记，每日终了，应计算当日的现金收入合计数、支出合计数和结余数，并将结余数与实际库存数进行核对，做到账款相符。 Fourth, the subjects should be set up "cash account", by cashier's proof of payment based on land, in accordance with the order of business took place, the registration transaction, ending a day should be calculated the same day the sum of cash income, expenditure and balance of the total number of number of and the balance of the number and check the number of physical inventory, accounts receivable in line to do. 五、有外币现金的工会，按照折算后的人民币金额记账，并设立辅助账登记外币现金的币种、外币金额、即期汇率、折算后的人民币金额及来源简要说明等。 Fifth, there are foreign currency cash, trade unions, after conversion of Renminbi in accordance with the amount of accounting and registration of the establishment of foreign currency cash accounts supporting the currency, foreign currency amount the spot exchange rate, the amount of RMB converted and a brief description and other sources. 六、每日终了结算现金收支、财产清查等发现的现金短缺或溢余，应当及时查明原因，并根据管理权限，报经批准后，在期末结账前处理完毕： Sixth, the end of the daily settlement of cash payments, property inventory, such as found in more than a cash shortage or overflow, it should be the timely identification of causes, and in accordance with administrative privileges, reported by the approval of the bill before the end of the period dealt with: （一）如为现金短缺，属于应由责任人等赔偿的部分，借记“其他应收款”科目，贷记本科目；属于无法查明的其他原因的部分，借记“其他支出”科目，贷记本科目。 (A) such as cash shortages, etc. are the responsibility of compensation should be part of, debit "Other receivables" subjects, credited the subjects; are unable to identify some of the other reasons, debit "other expenditure" subjects , credited to the subjects. （二）如为现金溢余，属于应支付给有关人员或单位的部分，借记本科目，贷记“其他应付款”科目；属于无法查明的其他原因的部分，借记本科目，贷记“其他收入”科目。 (B) If the excess cash, we are to be paid to the officers or units of the debit of the subjects, credited the "Other payables" subjects; are unable to identify some of the other reasons, a debit of the subjects, loan recorded "other income" subject. 七、本科目期末借方余额，反映工会实际持有的库存现金。 Seven subjects at the end of the debit balance to reflect the union's actual holdings of cash. 第102号科目银行存款一、本科目核算工会存入银行或其他金融机构的各种款项。 Course No. 102 of a bank deposit, the subject of trade unions into the bank accounts or other financial institutions a variety of funds. 包括活期存款、定期存款等。 Including demand deposits, time deposits and so on. 二、工会可以根据实际情况在本科目下设置经费集中户等明细科目。 Second, trade unions according to the actual situation may vary in undergraduate settings, such as financial details of the subjects focused on families. 设置经费集中户的工会，应当先在经费集中户中归集工会经费，再按规定将属于本级工会的经费转入本级工会基本户，属于上级或下级工会的经费上缴上级工会或转拨下级工会。 Funds set up households focused on trade unions, should first focus on households in the funding of trade union funds归集, then the provisions of the trade unions belonging to the level of funding into the basic tenants of this class of trade unions, trade unions are superior or a subordinate trade unions at higher levels of funds paid or transferred lower-level trade unions. 三、工会应当严格按照国家有关支付结算办法的规定，正确地办理银行存款收支结算。 Third, trade unions should be strictly in accordance with the relevant provisions of the payment settlement, the right to an income and expenditure account for bank deposits. 四、银行存款的主要账务处理如下： Fourth, the main bank account to deal with are as follows: （一）将现金存入银行，借记本科目，贷记“库存现金”科目。 (A) cash into the bank, debit the subjects credit "Cash" subjects. 从银行提取现金，借记“库存现金”科目，贷记本科目。 Cash from the bank, debit "Cash" subjects, the subjects credit. （二）通过银行转账方式取得工会经费，借记本科目，贷记“拨缴经费收入”、“应付上级经费”、“应付下级经费”科目。 (B) obtained through a bank transfer of union funds, a debit of the subjects, credits "allocated funds to pay the income", "funds to meet the higher level", "lower-level funding to meet the" subject. 通过银行转账方式取得相关收入，借记本科目，贷记“上级补助收入”、“政府补助收入”、“行政补助收入”、“事业收入”、“投资收益”等科目。 Obtained by bank transfer related income, debit the subjects, credited "a higher level of income subsidies," "government grant income," "administrative grant income," "business income", "investment income" and other subjects. （三）通过银行转账方式支付各项支出，借记“职工活动支出”、“维权支出”、“业务支出”、“行政支出”、“资本性支出”、“补助下级支出”、“事业支出”等科目，贷记本科目。 (C) by bank transfer to pay the expenses, debit, "trade union activities expenditure", "rights of expenditure," "operating expenses", "administrative expenses", "capital expenditures", "lower grant expenses," "the cause of the expenditure "and other subjects, the subjects credit. （四）收到的银行存款利息，借记本科目，贷记“其他收入”科目。 (D) interest received on bank deposits, debit the subjects, credited "other income" subject. 五、各级工会应按开户银行、存款种类分别设置“银行存款日记账”，由出纳人员根据收付款凭证，按照业务的发作顺序逐笔登记，每日终了应结出余额。 Five trade unions at all levels shall be the depositary bank, deposit types of settings, "on account of bank deposits", by cashier's proof of payment based on land, in accordance with the occurrence of the order of business transaction to register the end of each day should bear the balance. “银行存款日记账”应定期与银行对账，至少每月核对一次，如有差额，应编制“银行存款余额调节表”，调节相符。 "On account of bank deposits" should be in regular contact with bank reconciliations, check at least once a month, if the difference should be the preparation of "bank balance sheet adjustment," in line with regulation. 六、本科目期末借方余额，反映工会实际存在银行或其他金融机构的款项。 Sixth, the subjects at the end of a debit balance to reflect the actual existence of the trade union bank or other financial institution of money. 第111号科目零余额账户用款额度一、本科目核算在实行财政国库管理制度改革试点的地区，工会根据财政部门批复的用款计划收到的、尚未动用的零余额账户用款额度。 No. 111, zero-balance accounts subject line with a paragraph, the subjects of financial accounting in the treasury management system to implement reform of the region, approved the financial sector trade union in accordance with the plans received by paragraph, has not yet been used with the zero-balance account shall limit. 二、零余额账户用款额度的主要账务处理如下： Second, zero-balance account with the amount shall deal with the major accounts are as follows: （一）在财政授权支付方式下，收到代理银行转来的“授权支付到账通知书”时，根据通知书所列数额，借记本科目，贷记“政府补助收入”科目。 (A) authorize the payment in the fiscal, the receipt of the agent bank transfer to the "authorization to pay到账notice" when, according to the amount listed in the notice, debit the subjects, credited the "Government grant income" subject. 实际发作支出时，借记“维权支出”、“行政支出”、“资本性支出”等科目，贷记本科目。 Actual expenditures, debit "rights of expenditure", "administrative expenses", "capital expenditures" and other subjects, the subjects credit. （二）从零余额账户提取现金时，借记“库存现金”科目，贷记本科目。 (B) zero-balance accounts from the cash, the debit "cash" subjects, the subjects credit. （三）年度终了，根据代理银行提供的对账单作注销额度的相关账务处理，借记“财政应返还额度——财政授权支付”科目，贷记本科目。 (C) the end of the year, according to proxy statements provided by the banks write-off amount for the handling of the related accounts, debit, "the financial limit should be returned - Financial authorize the payment of" subjects, the subjects credit. 如果工会本年度财政授权支付预算指标数大于零余额账户用款额度下达数，借记“财政应返还额度——财政授权支付”科目，贷记“政府补助收入”科目。 If the union authorized to pay this year's budget targets a few accounts with balances greater than zero order shall limit the number of debit, "the financial limit should be returned - Financial authorize the payment of" subjects, credited the "Government grant income" subject. 下年初，根据代理银行提供的额度恢复到账通知书作相关恢复额度的账务处理，借记本科目，贷记“财政应返还额度——财政授权支付”科目。 Early next year, according to the amount of the agent bank to provide notice of the restoration of到账for the accounts related to the restoration of the amount of processing, debit the subjects, credited "the financial limit should be returned - Financial authorize the payment of" subjects. 如果下年度收到财政部门批复的上年末下达零余额账户用款额度，借记本科目，贷记“财政应返还额度——财政授权支付”科目。 If the financial sector next year received approval to issue the previous year with a zero balance account shall limit, debit the subjects, credited "the financial limit should be returned - Financial authorize the payment of" subjects. 三、本科目期末借方余额，反映工会尚未支用的零余额账户用款额度。 Three subjects at the end of the debit balance, reflecting the trade unions have not been expended by the zero-balance account shall limit. 本科目年末应无余额。 The end of this subject should be no balance. 第112号科目财政应返还额度一、本科目核算实行国库集中支付的工会年终应收财政下年度返还的资金额度。 No. 112 should be the return of the amount of financial subjects in a state treasury accounts of the subjects focused on the trade unions to pay next year's fiscal year-end accounts return the amount of funds. 二、本科目应设置两个明细科目：财政直接支付、财政授权支付，进行明细核算。 Second, the subjects should be provided details of two subjects: Financial 11,201 direct payment of financial authority to pay 11,202 to carry out detailed accounting. 三、财政应返还额度的主要账务处理如下： Third, the financial limit should be returned to deal with major accounts are as follows: （一）财政直接支付年终结余资金的账务处理年度终了，根据本年度财政直接支付预算指标数与当年财政直接支付实际支出数的差额，借记本科目（财政直接支付），贷记“政府补助收入”科目。 (A) the financial year-end balance of funds paid directly to deal with the end of the year's accounts, according to this year's budget targets a number of direct payments and direct payment of the financial year the actual expenditure of the difference between the debit of the subjects (Financial direct payments), credited to "The Government grants income "subject. 下年度恢复财政直接支付额度后，发作实际支出时，借记“维权支出”、“行政支出”、“资本性支出”等科目，贷记本科目（财政直接支付）。 Next year the amount of direct payments to restore our public finances, the actual expenditures, debit "rights of expenditure", "administrative expenses", "capital expenditures" and other subjects, credited the subject (of financial direct payments). （二）财政授权支付年终结余资金的账务处理年度终了，根据代理银行提供的对账单注销额度，具体账务处理参见“零余额账户用款额度”。 (B) authorize the payment of fiscal year-end balances of the accounts of funds to deal with the end of the year, according to proxy statements provided by the banks write-off amount to deal with specific accounts, see "zero-balance account shall the amount of use." 下年度年初根据代理银行提供的额度恢复到账通知书恢复额度，具体账务处理参见“零余额账户用款额度”。 The beginning of next year provided by the agent bank in accordance with the amount of notice of the restoration of the restoration of到账lines to deal with specific accounts, see "zero-balance account shall the amount of use." 四、本科目期末借方余额，反映工会应收财政下年度返还的资金额度。 Fourth, the subjects at the end of a debit balance of trade accounts receivable reflected in the annual financial return of the funds under the limit. 第121号科目借出款一、本科目核算工会因开展工作或发展工运事业的需要而出借给其他工会或工会所属单位的款项。 No. 121, paragraph a lending subjects, the subjects carried out the accounting of the trade unions because of work or career development needs of the labor movement and lent out to other trade union or trade union-owned unit of money. 二、本科目应按借款单位设置明细账。 Second, the subjects should be set out detailed loan units. 三、借出款的主要账务处理如下： Third, lending paragraph dealing with the major accounts are as follows: （一）借出款项时，借记本科目，贷记“银行存款”等科目。 (A) lend money, the debit of the subjects credit "bank deposits" and other subjects. （二）收回借款时，借记“银行存款”等科目，贷记本科目。 (B) to recover the loan, the debit "bank deposits" and other subjects, the subjects credit. （三）逾期三年以上、因借款单位原因尚未收回的借出款，报经批准认定确实无法收回，或者报经批准认定不再要求借款单位还款的，转入相关支出科目，借记“补助下级支出”、“事业支出”等科目，贷记本科目。 (C) more than three years overdue, the borrower units due to the reasons for the loan have not been recovered, the report is approved that does not recover, or at an approved unit that no longer require the borrower to repay their loans, into subjects related expenses, debit " lower expenditure on grants, "" business expenses "and other subjects, the subjects credit. 四、各级工会应对借出款严格控制，健全手续，及时清理，不得长期挂账。 Fourth, to deal with trade unions at all levels shall strictly control the lending, sound procedures, a time not long-term挂账. 五、本科目期末借方余额，反映工会尚未收回的借出款项。 Five subjects at the end of the debit balance, reflecting the trade unions lend money not yet recovered. 第131号科目应收上级经费一、本科目核算工会应收未收的上级工会应拨付（或转拨）工会经费、建会筹备金和补助。 Subject No. 131 receivable financing a higher level, the subjects of trade unions accounts receivable should be allocated to the trade unions at higher levels (or transfer) of union funds, and grants the Preparatory Council. 二、工会可以根据需要在本科目下设置以下明细科目： Second, trade unions can vary according to the need to set up the following details of undergraduate courses: 应收上级补助：核算上级工会应拨付给本级工会的回拨、专项和超收等补助收入。 Superiors 13,101 grant receivable: trade unions at higher levels should be allocated to accounting to the level of write-back of trade unions, such as special grants and surplus income. 应收上级转拨经费：核算上级工会采用税务代收、财政划拨的形式收缴工会经费的，收缴的金额中应划转给本级工会的部分。 13,102 superiors transfer funds receivable: trade unions at higher levels accounting tax collection, financial allocation of the form of collection of trade union funds, the amount collected should be transferred to the level part of the trade unions. 应收建会筹备金：核算上级工会采用税务代收、财政划拨的形式收缴建会筹备金的，收缴的金额中应划转给本级工会的部分。 Planning and preparations for 13,103 gold receivable: trade unions at higher levels accounting tax collection, the form of financial allocation will make preparations for building the collection of payments, the amount collected should be transferred to the level part of the trade unions. 三、应收上级经费的主要账务处理如下： Third, accounts receivable financing a higher level to deal with the main accounts are as follows: （一）根据上级工会回拨、专项和超收等补助通知中的相关金额，借记本科目（应收上级补助），贷记“上级补助收入”科目相关明细科目。 (A) According to trade unions at higher levels of the call-back, and the over-enrollment, such as special grants related to the amount of notice, debit the subjects (due a higher level grant), credited to "grant a higher level of income" subject-related subjects details. 收到上级工会拨来的回拨、专项和超收等补助时，借记“银行存款”科目，贷记本科目（应收上级补助）。 Trade unions at higher levels to receive the call-back call, and the over-enrollment, such as special grants, the debit "bank deposits" subjects, credited the subject (the higher level grants receivable). （二）根据上级工会经费转拨通知中的相关金额，借记本科目（应收上级转拨经费），按规定属于本级工会的部分，贷记“拨缴经费收入”科目，按规定应转拨下级工会的部分，贷记“应付下级经费——应付下级转拨经费”科目。 (B) higher levels of trade union funds in accordance with the relevant transfer notice of the amount of debit of the subjects (the transfer of funds due the higher level), in accordance with the provisions of the trade unions are part of the class, credits "allocated funds to pay income" subjects, in accordance with the regulations should be the transfer of the lower part of the trade unions, credit "to cope with lower expenses - the lower the transfer of funds to deal with" subjects. 收到上级工会转拨的工会经费时，借记“银行存款”科目，贷记本科目（应收上级转拨经费）。 Received from higher levels of trade union funds transfer, debit "bank deposits" subjects, credited the subjects (the transfer of funds due the higher level). （三）根据上级工会有关建会筹备金转拨通知中的金额，借记本科目（应收建会筹备金），按规定属于本级工会的部分，贷记“拨缴经费收入”，按规定应转拨下级工会或需返还给筹建单位工会的部分，贷记“应付下级经费——应付建会筹备金”等科目。 (C) In accordance with the relevant trade unions at higher levels will make preparations to build a transfer payment in the amount of notice, debit the subjects (CEPD receivable reserve), in accordance with the provisions of the trade unions are part of the class, credits "allocated funds to pay the income", according to lower-level trade unions shall be transferred or required to return unit to build part of the trade unions, credit "to cope with lower funding - to meet the Council for the preparation of gold" and other subjects. 收到上级工会转拨的建会筹备金时，借记“银行存款”科目，贷记本科目（应收建会筹备金）。 Receipt of the building trade unions at higher levels will make preparations for the transfer of payments, debit "bank deposits" subjects, credited the subjects (CEPD receivable reserve). 四、本科目期末借方余额，反映工会应收未收的上级经费、建会筹备金和补助。 Fourth, the subjects at the end of a debit balance of trade receivable to reflect the higher level of funding for the preparatory and construction grants. 第132号科目应收下级经费一、本科目核算工会按规定应收下级工会的上缴工会经费和建会筹备金。 No. 132 lower receivable funding a subject, the subject accounts receivable by the lower trade union trade union trade union funds and turned over to the Council reserve. 二、工会可以根据需要在本科目下设置应收经费、应收建会筹备金等明细科目。 Second, trade unions can set up under the undergraduate funding receivables, accounts receivable payments and other construction details of the preparatory courses. 三、应收下级经费的主要账务处理如下： Third, lower accounts receivable funding to deal with major accounts are as follows: （一）根据下级工会经费收缴报告表中的相关金额，借记本科目，按规定属于本级工会的部分，贷记“拨缴经费收入”科目，按规定应上缴上级工会的部分，贷记“应付上级经费”科目。 (A) According to the lower level of union funds and the collection of relevant reports, the amount of debit of the subjects, in accordance with the provisions of the trade unions are part of the class, credits "allocated funds to pay income" subjects should be paid in accordance with the provisions of part of trade unions at higher levels, credit "cope with the higher level funding" subjects. （二）收到下级工会的上缴经费时，借记“银行存款”科目，贷记本科目。 (B) received lower paid trade union funds, debit "bank deposits" subjects, the subjects credit. 四、本科目期末借方余额，反映年末应收未收的下级工会上缴经费。 Four subjects at the end of the debit balance to reflect the receivable at the end of the lower paid trade union funds. 第135号科目其他应收款一、本科目核算工会除应收上下级经费以外的其他应收及暂付款项。 No. 135 of a subject other receivables, accounts of the subjects on the lower level of trade unions in addition to accounts receivable financing accounts receivable and other amounts暂付. 二、本科目应按债务人设置明细账，进行明细核算。 Second, the subjects set out the debtor should be detailed to carry out detailed accounting. 三、其他应收款的主要账务处理如下： Other accounts receivables to deal with the major are as follows: （一）发作其他应收及暂付款项，借记本科目，贷记“库存现金”、“银行存款”等科目。 (A) in other receivables and amounts暂付, debit the subjects credit "Cash", "bank deposits" and other subjects. 结算收回或核销转列支出时，按收回的金额，借记“库存现金”、“银行存款”等科目，按列入支出的金额，借记有关支出科目，按结算总额，贷记本科目。 Clearing out to recover or write off expenditures, the amount of recovery, debit "Cash", "bank deposits" and other subjects included in the expenditure by the amount of expenditure debited to the relevant subjects, by clearing the total amount of credit in this subject . （二）逾期三年以上、因债务人原因尚未收回的其他应收款，报经批准认定确实无法收回的，应作为呆账及时进行账务处理，借记“其他支出”科目，贷记本科目。 (B) more than three years overdue, have not been recovered due to the reasons for the debtor's other receivables, reported that the approval does not recoverable, and should be timely for doubtful accounts processing, debit "other expenditure" subjects, the subjects credit. 核销的呆账，应保留备查账簿中登记。 Bad debts written off, should be retained for future reference in the registration books. 已核销呆账重新收回的，按照实际收到的款项，借记“银行存款”科目，贷记“其他收入”科目。 Has been re-enter the write-off bad debts, according to the amount actually received, debit "bank deposits" subjects, credited "other income" subject. 四、各级工会应对其他应收及暂付款项严格控制，健全手续，及时清理，不得长期挂账。 Fourth, trade unions at all levels to deal with accounts receivable and other strict control暂付money, improve the procedures, a time not long-term挂账. 五、本科目期末借方余额，反映尚未收回的其他应收及暂付款项。 Five subjects at the end of the debit balance, recovery has not yet been reflected in other receivables and amounts暂付. 第141号科目库存物品一、本科目核算工会取得的将在日常活动中耗用的材料、物品及达不到固定资产标准的工具、器具等。 No. 141 inventory items a subject, the subject of accounting for trade unions to obtain their daily activities in the amount of materials, goods and fixed assets of less than standard tools, equipment and so on. 二、本科目应按库存物品的类别、品名设置明细账，并根据出入库单逐笔核算。 Second, the subjects should be the type of inventory items, names set out detailed and in accordance with the accounting transaction storage alone. 三、库存物品的主要账务处理如下： Third, inventory items to deal with major accounts are as follows: （一）购入物品时，借记本科目，贷记“银行存款”等科目。 (A) purchase of goods, debit the subjects credit "bank deposits" and other subjects. （二）领用物品时，借记“职工活动支出”、“维权支出”、“行政支出”等科目，贷记本科目。 (B) encoded item, debit, "trade union activities expenditure", "rights of expenditure", "administrative expenses" and other subjects, the subjects credit. 四、库存物品每年至少盘点一次，盘盈、盘亏或报废、毁损应查明原因，按规定程序批准后及时处理。 Fourth, take stock of inventory items at least once a year,盘盈,盘亏or scrapped, damage should be identified and the reasons for approval in accordance with established procedures to tackle them promptly. （一）发作盘盈的，借记本科目，贷记“其他收入”科目。 (A) the occurrence of盘盈, debit the subjects, credited "other income" subject. （二）盘亏的库存物品，按照账面余额，借记“其他支出”科目，贷记本科目。 (B)盘亏inventory items, in accordance with the book balance, debit "other expenditure" subjects, the subjects credit. 报废、毁损的库存物品，按照库存物品账面余额扣除可以收回的保险赔偿和过失人的赔偿等后的金额，借记“其他支出”科目，按库存物品账面余额，贷记本科目，按照可以收回的保险赔偿和过失人赔偿等，借记“库存现金”、“银行存款”、“其他应收款”等科目。 Scrapped, destroyed the inventory items, in accordance with the inventory items can be deducted from the book to recover the balance of the insurance compensation and the fault of people after the amount of compensation, debit "other expenditure" subjects, according to the book inventory balance, credited to the subjects, can be recovered in accordance with compensation and the insurance compensation, such as negligence, debit "Cash", "bank deposits", "other receivables" and other subjects. 五、本科目期末借方余额，反映尚未使用的库存物品的实际价值。 V. debit balance at the end of this subject, has not yet been used to reflect the actual value of inventory items. 第151号科目投资一、本科目核算工会按照国家有关法律、行政法规和工会的相关规定，以货币资金、实物质产等方式向其他单位的投资。 No. 151 investment in a subject, the subject of trade unions in accordance with the relevant accounting laws and administrative regulations and relevant provisions of the trade unions in money funds, physical assets such as investments to other units. 二、本科目可按投资类别、投资单位等设置明细账，进行明细核算。 Second, the subjects may be the investment type, investment units and other settings breakdown, accounting for details. 三、投资的主要账务处理如下： Third, investment accounts to deal with are as follows: （一）取得投资时： (A) investment made: 1． 1. 购入国债等债券，借记本科目，贷记“银行存款”等科目；同时，借记“结余”科目，贷记“投资基金”科目。 Such as purchase of treasury bonds, debit the subjects credit "bank deposits" and other subjects; At the same time, debit "balance" subjects, credited "investment fund" subjects. 2． 2. 以货币资金对外进行股权投资，借记本科目，贷记“银行存款”等科目；同时，借记“结余”科目，贷记“投资基金”科目。 In money in foreign equity investment funds, debit the subjects credit "bank deposits" and other subjects; At the same time, debit "balance" subjects, credited "investment fund" subjects. 3． 3. 以固定资产对外进行股权投资，按固定资产的评估价等，借记本科目，贷记“投资基金”科目；同时，按投出固定资产的账面原值，借记“固定基金”科目，贷记“固定资产”科目。 To foreign equity investment in fixed assets, fixed assets, such as the assessment of price, debit the subjects, credited "investment fund" subjects; At the same time, by carrying out the original value of fixed assets, debit "Fixed Fund" subjects, loan Ji "fixed assets" subject. 4． 4. 以库存物品对外进行股权投资，按库存物品的评估价等，借记本科目，按库存物品账面价值，贷记“库存物品”科目，按评估价等与账面价值的差额，借记或贷记“投资基金”科目；同时，按库存物品的账面价值，借记“结余”科目，贷记“投资基金”科目。 Inventory items to foreign equity investment, according to the assessment of inventory items, such as price, debit the subjects, according to the book value of inventory items, credited to "inventory items" subjects, such as by the assessment of price difference between the book value, debit or credit "investment fund" subjects; At the same time, according to the book value of inventory items, debit "balance" subjects, credited "investment fund" subjects. （二）实际收到利息、股利等投资收益时，借记“银行存款”等科目，贷记“投资收益”科目。 (B) the actual receipt of interest, dividend and other investment income, the debit "bank deposits" and other subjects, credited "investment income" subject. （三）投资收回时，按照实际收到的价款，借记“银行存款”科目，按照本科目的账面价值，贷记本科目，按照其差额，贷记或借记“投资收益”科目。 (C) to recover the investment, in accordance with the actual price received, debit "bank deposits" subjects, in accordance with the purpose of the book value of undergraduate, credited the subjects, in accordance with its difference, credit or debit, "investment income" subject. 同时借记“投资基金”科目，贷记“结余”科目。 At the same time debit "investment fund" subjects, credited "the balance" subjects. （四）投资出现损失,报经批准认定确实无法收回的，借记“投资基金”科目，贷记本科目。 (D) loss of investments, reported that the approval does not recoverable, and debit "investment fund" subjects, the subjects credit. 已经核销的投资呆账，保留备查账簿，对投资失误者要追查责任。 Investment write-off of bad debts has been retained for future reference books on the investment mistakes of the responsibility must be traced. 已经核销的投资呆账，重新收回的，借记“银行存款”等科目，贷记“其他收入”科目。 Investment has been written off bad debts, re-enter and debit "bank deposits" and other subjects, credited "other income" subject. 收回实物的，需重新进行评估，按公允价值入账。 Kind of recovery, the need to re-evaluate, at fair value are recorded. 四、本科目期末借方余额，反映工会持有投资的金额。 Four subjects at the end of the debit balance, reflecting the trade unions to hold the amount of investment. 第161号科目在建工程一、本科目核算工会进行在建工程所发作的实际支出。 No. 161 Construction in progress of a subject, the subjects carried out the accounting of the trade unions took place in the building works, the actual expenses. 二、本科目可按具体工程项目设置明细科目，进行明细核算。 Second, the subjects can be set up details of specific projects subject to detailed accounting. 三、在建工程的主要账务处理如下： Third, construction in progress to deal with the main accounts are as follows: （一）预付工程款时，按照实际支付的金额，借记本科目，贷记“在建工程占用资金”科目，同时借记“资本性支出”科目，贷记“银行存款”科目。 (A) pre-paid projects, in accordance with the amount actually paid, debit the subjects, credited "the occupier capital construction in progress" courses at the same time debit of "capital expenditure" subjects, credited "bank deposits" subjects. （二）工程落成时，借记“固定资产”科目，贷记本科目，同时借记“在建工程占用资金”科目，贷记“固定基金”科目。 (B) project completion, debit "fixed assets" subjects, credited the subjects, while debit "in the occupation of the funds to build the project" subjects, credited the "Fixed Fund" subjects. 四、本科目的期末借方余额，反映工会尚未落成的各项在建工程发作的实际支出。 Fourth, our purpose at the end of a debit balance, reflecting the trade unions have not yet completed the construction in progress of the actual expenditures occur. 第162号科目固定资产一、本科目核算工会拥有或控制的各项固定资产原值。 No. 162 of fixed assets of a subject, the subject of trade unions accounts owned or controlled by the original value of fixed assets. 二、工会应设置固定资产明细账，按类别、品名进行明细核算。 Second, trade unions should be set up in fixed assets breakdown, by category, name for details of accounting. 三、固定资产的主要账务处理如下： Third, the fixed assets to deal with major accounts are as follows: （一）购入、有偿调入固定资产，借记“资本性支出”等科目，贷记“银行存款”等科目，同时借记本科目，贷记“固定基金”科目。 (A) purchased, paid transferred to fixed assets, debit, "capital expenditures" and other subjects, credited "bank deposits" and other subjects, the subjects at the same time debit, credit "Fixed Fund" subjects. （二）自行建造固定资产，发作基建支出时，借记“在建工程”科目，贷记“在建工程占用资金”科目，同时借记“资本性支出”科目，贷记“银行存款”科目。 (B) to build its own fixed assets, capital expenditures occurred, debit "construction project" subjects, credited "the occupier of funds in the construction-in-progress" courses at the same time debit of "capital expenditure" subject credit "bank deposits" subjects . 工程落成时，借记本科目，贷记“在建工程”科目，同时借记“在建工程占用资金”科目，贷记“固定基金”科目。 Project, the debit of the subjects, credited "construction-in-progress" courses, while debit "in the occupation of the funds to build the project" subjects, credited the "Fixed Fund" subjects. （三）无偿调入、接受捐赠固定资产，借记本科目，贷记“固定基金”科目。 (C) free of charge transferred to and accept donations of fixed assets, debit the subjects, credited the "Fixed Fund" subjects. （四）以固定资产对外进行股权投资，按固定资产的评估价等，借记“投资”科目，贷记“投资基金”科目；同时，按投出固定资产的账面原值，借记“固定基金”科目，贷记本科目。 (Iv) foreign equity investment in fixed assets, fixed assets, such as the assessment of price, debit "investment" subjects, credited "investment fund" subjects; At the same time, by carrying out the original value of fixed assets, debit "fixed Fund "subjects, the subjects credit. （五）出售固定资产，按账面原值，借记“固定基金”科目，贷记本科目，取得的收入扣减相关支出后的净额，借记“银行存款”等科目，贷记“其他收入”科目。 (E) the sale of fixed assets, according to the book original value, debit "Fixed Fund" subjects, credited the subject of the revenue after deduction of expenses related to the net debit "bank deposits" and other subjects, credited the "Other income "subject. 四、固定资产每年必须盘点一次，对盘盈、盘亏、报废或毁损的，资产监督管理部门应当查明原因，写出书面报告，按规定报经批准认定后及时进行账务处理，同时将有关情况在会计报表说明中加以披露。 Fourth, the annual fixed asset inventory must be the first to盘盈,盘亏, scrapped or destroyed assets supervision and management departments should identify the reasons, to write a written report, approved按规定报timely accounts after that treatment, at the same time the situation in the accounting statements to be disclosed. （一）盘盈的固定资产，借记本科目，贷记“固定基金”科目。 (A) of the fixed assets盘盈, debit the subjects, credited the "Fixed Fund" subjects. （二）盘亏的固定资产，按账面原值，借记“固定基金”科目，贷记本科目。 (B)盘亏fixed assets original value by the book, debit "Fixed Fund" subjects, the subjects credit. （三）毁损、报废的固定资产，按账面原值，借记“固定基金”科目，贷记本科目。 (C) destruction, disposal of fixed assets, according to the book original value, debit "Fixed Fund" subjects, the subjects credit. 同时，按清理过程中取得的收入，借记“库存现金”、“银行存款”等科目，按清理过程中发作的支出，贷记“库存现金”、“银行存款”等科目，按清理净收入（或净支出），贷记“其他收入”科目或借记“其他支出”科目。 At the same time, according to clean-up process of the revenue, debit "Cash", "bank deposits" and other subjects, according to clean-up occurred in the course of spending, credit, "cash", "bank deposits" and other subjects, according to clean-up net (or net), credited to "other income" subject or debit "other expenditure" subjects. 五、工会可以设置专门的辅助账记录各项固定资产的原值、购入时间、预计使用年限、应计提折旧（一般采用直线法计提折旧）、固定资产净值等。 Fifth, the trade unions can set up a special account records supporting the original value of fixed assets, the purchase time, the expected number of years, should depreciation (straight-line method generally depreciation), net fixed assets and so on. 六、本科目期末借方余额，反映固定资产的原值。 Sixth, the subjects at the end of a debit balance to reflect the original value of fixed assets. <IFRAME id=alimamaifrm style="WIDTH: 728px; HEIGHT: 90px" border=0 name=alimamaifrm marginWidth=0 marginHeight=0 src=" frameBorder=0 width=728 scrolling=no height=90>

二、负债类科目 Second, liabilities subject category

第201号科目应付工资（离退休费） Subject No. 201 to meet the wage (retired fee)
一、本科目核算向本单位职工发放的工资或离退休费。 First, the subjects accounting employees to the payment of wages or retirement costs.
二、工会可以根据需要在本科目下设置在职人员、离休人员、退休人员等明细科目。 Second, trade unions can set up under the undergraduate in-service personnel, retired personnel, retirees and other details of the subjects.
三、应付工资（离退休费）的主要账务处理如下： Third, to meet the wage (retired charges) to deal with major accounts are as follows:
实际发放工资（离退休费）时，借记“行政支出”等科目，贷记本科目；同时，借记本科目，贷记“银行存款”、“零余额账户用款额度”等科目。 The actual payment of wages (retired fee), the debit "administrative expenses" and other subjects, the subjects credit; At the same time, debit the subjects, credited "bank deposits", "zero-balance account shall the amount of use" and other subjects.
四、本科目期末贷方一般无余额。 Fourth, the subjects at the end of the general non-balance of credit.

第202号科目应付地方（部门）津贴补贴一、本科目核算向本单位职工发放的各类地方（部门）津贴补贴。 Subject No. 202 to meet the local (sector) grants a subsidy, accounting for the subjects to the various types of units issued by local workers (sector) allowance subsidies.
二、工会可以根据需要在本科目下设置在职人员、离休人员、退休人员等明细科目。 Second, trade unions can set up under the undergraduate in-service personnel, retired personnel, retirees and other details of the subjects.
三、应付地方（部门）津贴补贴的主要账务处理如下： Third, to cope with the local (sector) grants subsidies to deal with major accounts are as follows:
实际发放地方（部门）津贴补贴时，借记“行政支出”等科目，贷记本科目；同时，借记本科目，贷记“银行存款”、“零余额账户用款额度”等科目。 The actual payment of the local (sector) allowance subsidies, the debit "administrative expenses" and other subjects, the subjects credit; At the same time, debit the subjects, credited "bank deposits", "zero-balance account shall the amount of use" and other subjects.
四、本科目期末贷方一般无余额。 Fourth, the subjects at the end of the general non-balance of credit.

第203号科目应付其他个人收入一、本科目核算向本单位职工发放除“201应付工资（离退休费）”和“202应付地方（部门）津贴补贴”以外的其他个人收入。 Subject No. 203 to meet other personal income, the accounting subject to the payment of the employees in addition to "wages due 201 (retired fees)" and "202 to meet the local (sector) allowance to subsidize" other than personal income.
二、工会可以根据需要在本科目下设置在职人员、离休人员、退休人员等明细科目。 Second, trade unions can set up under the undergraduate in-service personnel, retired personnel, retirees and other details of the subjects.
三、应付其他个人收入的主要账务处理如下： Third, to cope with other personal income to deal with major accounts are as follows:
实际发放其他个人收入时，借记“行政支出”等科目，贷记本科目；同时，借记本科目，贷记“银行存款”、“零余额账户用款额度”等科目。 Other personal income actually paid, the debit "administrative expenses" and other subjects, the subjects credit; At the same time, debit the subjects, credited "bank deposits", "zero-balance account shall the amount of use" and other subjects.
四、本科目期末贷方一般无余额。 Fourth, the subjects at the end of the general non-balance of credit.

第211号科目借入款一、本科目核算工会借入的款项。 No. 211 a借入款subjects, the subjects in the accounting of union funds borrowed.
二、借入款的主要账务处理如下： Second, the main借入款handling accounts are as follows:
（一）发作借入款时，借记“银行存款”科目，贷记本科目。 (A) occurred when借入款, debit "bank deposits" subjects, the subjects credit.
（二）归还借款时，借记本科目，贷记“银行存款”等科目。 (B) the return of the borrower, the debit of the subjects credit "bank deposits" and other subjects.
三、本科目期末贷方余额，反映工会尚未偿还的借入款项。 Third, credit balance at the end of this subject, reflecting the union of the borrowed money outstanding.

第221号科目应付上级经费一、本科目核算工会按规定应上缴的工会经费及建会筹备金。 Subject No. 221 to meet the expenses of a higher level, the subjects of trade unions in accordance with the provisions of the accounting of the trade unions should be turned over to the Council for funding and preparation for payment.
二、工会可以根据需要在本科目下设置应上缴经费、应上缴建会筹备金等明细科目。 Second, trade unions can set up in the head should be turned over to undergraduate funding, should be turned over to the Council for details of the preparatory subjects, such as gold.
三、应付上级经费的主要账务处理如下： Third, to cope with higher levels of funding to deal with major accounts are as follows:
（一）应上缴经费的处理收到工会经费，按下级工会经费收缴报告表中的相关金额或实际收到的总金额，借记“应收下级经费”、“银行存款”等科目，按规定属于本级工会的部分，贷记“拨缴经费收入”科目，按规定应上缴上级工会的部分，贷记本科目，按规定应转拨下级工会的部分，贷记“应付下级经费——应付下级转拨经费”科目。 (A) funding should be turned over to the handling of funds received by the trade unions, press-class collection of trade union funds in the relevant reports, the amount or the total amount actually received, debit "lower receivable financing", "bank deposits" and other subjects, in accordance with the provisions of trade unions are part of the class, credits "allocated funds to pay income" subjects should be paid in accordance with the provisions of part of trade unions at higher levels, credited the subjects should be transferred in accordance with the provisions of the lower part of the trade unions, credit "to cope with lower funding - to meet the lower transfer of funds "subjects.
实际上缴工会经费时，借记本科目，贷记“银行存款”科目。 The actual surrender of union funds, the debit of the subjects credit "bank deposits" subjects.
（二）应上缴建会筹备金的处理收到建会筹备金，按实际收到的总金额，借记“银行存款”科目，按规定属于本级工会的部分，贷记“拨缴经费收入”科目，按规定应上缴上级工会的部分，贷记本科目，按规定应转拨下级工会或需返还筹建单位工会的部分，贷记“应付下级经费——应付建会筹备金”科目。 (B) should be turned over to the Council for the preparations for the treatment of payments received by the Council for the preparations for gold, according to the actual total amount received, debit "bank deposits" subjects, in accordance with the provisions of the trade unions are part of the class, credits "allocated funds to pay income "subjects should be paid in accordance with the provisions of part of trade unions at higher levels, credited the subjects should be transferred in accordance with the provisions of the lower trade union or trade unions need to return part of preparation unit, credited" to cope with lower funding - to meet the Council for the preparation of gold "subjects.
实际上缴上级工会的经费，借记本科目，贷记“银行存款”科目。 Turned over the actual trade unions at higher levels of funding, debit the subjects credit "bank deposits" subjects.
四、本科目期末贷方余额，反映工会应缴上级但尚未上缴的经费。 Fourth, the subjects at the end of the credit balance due to reflect the higher level trade union funds but not yet paid.

第222号科目应付下级经费一、本科目核算工会应付下级工会的各项补助以及应转拨下级工会的工会经费和建会筹备金。 No. 222 of the subjects to cope with a lower-level funding, accounting for the subjects to cope with lower levels of trade unions of the benefits of trade unions as well as the transfer of lower-level trade union funds and the reserve will be built.
二、工会可以根据需要在本科目下设置以下明细科目： Second, trade unions can vary according to the need to set up the following details of undergraduate courses:
应付下级补助：核算工会应拨付给下级工会的回拨、专项和超收等各项补助。 22,201 grant to meet the lower level: the accounting of the trade unions should be allocated to lower write-back of trade unions, and other special benefits and the over-enrollment.
应付下级转拨经费：核算工会采用税务代收、财政划拨的形式收缴工会经费的，收缴的金额中应划转给下级工会作为下级工会拨缴经费收入的部分。 Transfer of funds to cope with 22,202 lower level: the use of the tax collection accounts of trade unions, financial allocation of the form of collection of trade union funds, the amount collected should be transferred to lower levels of trade unions as trade unions call the lower part of the income to pay expenses.
应付建会筹备金：核算工会采用税务代收、财政划拨的形式收缴建会筹备金的，收缴的金额中应划转给下级工会作为下级工会拨缴经费收入的部分和需返还给筹建单位工会的部分。 Council to deal with the preparations for 22,203 gold: the accounting of the trade unions to adopt the tax collected, the form of financial allocation will make preparations for building the collection of payments, the amount collected should be transferred to lower levels of trade unions as trade unions call the lower part of the income to pay expenses and to be returned to the lead unit part of the trade unions.
三、应付下级经费的主要账务处理如下： Third, to cope with lower levels of funding to deal with major accounts are as follows:
（一）本级工会年末清算对下级工会的补助时，根据补助通知中的相关金额，借记“补助下级支出”科目，贷记本科目（应付下级补助）。 (A) the end of the liquidation of this class of trade unions of the benefits of lower trade unions, in accordance with the relevant subsidy amount of notice, debit, "grants the lower expenditure" subjects, credited the subjects (to cope with lower subsidies).
次年，实际拨付补助时，借记本科目（应付下级补助），贷记“银行存款”科目。 The following year, the actual allocation of subsidies, the debit of the subjects (to cope with lower subsidies), credited to "bank deposits" subjects.
（二）采用税务代收、财政划拨方式收缴工会经费的： (B) the use of tax collection, financial means allocated for the collection of union funds:
1.本级工会通过税务部门代收、财政部门划拨的工会经费，按实际收到的总金额，借记“银行存款”科目，按规定属于本级工会的部分，贷记“拨缴经费收入”科目，按规定应上缴上级工会的部分，贷记“应付上级经费”科目，按规定应转拨下级工会的部分，贷记本科目（应付下级转拨经费）。 1. The level of trade unions through the collection of the tax department, the financial sector trade union funds allocated by the total amount actually received, debit "bank deposits" subjects, in accordance with the provisions of the trade unions are part of the class, credits "allocated funds to pay income "subjects should be paid in accordance with the provisions of the trade unions at higher levels of credit" to meet the higher level funding "subjects should be transferred in accordance with the provisions of the lower part of the trade union, credited the subjects (the lower the transfer of funds to deal with).
实际转拨下级工会经费，借记本科目，贷记“银行存款”科目。 The lower the actual transfer of union funds, a debit of the subjects credit "bank deposits" subjects.
2． 2. 本级工会收到上级工会通过财政部门划拨、税务部门代收的工会经费，按上级工会经费转拨通知中的金额或实际收到的总金额，借记“应收上级经费——应收上级转拨经费”、“银行存款”科目，按规定属于本级工会的部分，贷记“拨缴经费收入”科目，按规定应转拨下级工会的部分，贷记本科目（应付下级转拨经费）。 Trade unions have received this level trade unions at higher levels through the allocation of the financial sector, the tax department of trade union funds collected by the higher level of trade union funds in the amount of the transfer notice or the total amount actually received, debit "accounts receivable financing superior - superior receivable transfer of funds "," bank deposits "subjects, in accordance with the provisions of the trade unions are part of the class, credits" allocated funds to pay income "subjects should be transferred in accordance with the provisions of the lower part of the trade union, credited the subjects (the lower the transfer of funds to meet ).
实际转拨下级工会的经费，借记本科目，贷记“银行存款”科目。 The lower the actual transfer of funds of trade unions, debit the subjects credit "bank deposits" subjects.
（三）采用税务代收、财政划拨方式收取建会筹备金的： (C) the use of tax collection, financial allocation of the preparations to receive the Council for payment:
1． 1. 本级工会通过税务部门代收、财政部门划拨的建会筹备金，按实际收到的总金额，借记“银行存款”科目，按规定属于本级工会的部分，贷记“拨缴经费收入”科目，按规定应上缴上级工会的部分，贷记“应付上级经费”科目，按规定应转拨下级工会或需返还给筹建单位工会的部分，贷记本科目（应付建会筹备金）。 The level of trade unions through the collection of the tax department, financial department will allocate the building reserve, according to the actual total amount received, debit "bank deposits" subjects, in accordance with the provisions of the trade unions are part of the class, credits "allocated funds to pay income "subjects should be paid in accordance with the provisions of the trade unions at higher levels of credit" to meet the higher level funding "subjects should be transferred in accordance with the provisions of a trade union or the lower back to build units to be part of the trade union, credited the subjects (to meet the reserve will be built).
2． 2. 本级工会收到上级工会通过财政部门划拨、税务部门代收的建会筹备金，按上级工会有关建会筹备金转拨通知中的金额或实际收到的总金额，借记“应收上级经费——应收建会筹备金”、“银行存款”科目，按规定属于本级工会的部分，贷记“拨缴经费收入”科目，按规定应转拨下级工会或需返还给筹建单位工会的部分，贷记本科目（应付建会筹备金）。 Trade unions have received this level trade unions at higher levels through the allocation of the financial sector, the tax department collected on behalf of the Council for the preparations for gold, in accordance with the relevant trade unions at higher levels to build a transfer notice in preparation for payment of the amount or the total amount actually received, debit "superior receivable funding - the Council for the preparation gold receivables "," bank deposits "subjects, in accordance with the provisions of the trade unions are part of the class, credits" allocated funds to pay income "subjects should be transferred in accordance with the provisions of the lower trade union or units to be returned to lead the trade union part, credited to the subjects (to meet the reserve will be built).
3.对于需要返还基层单位工会的建会筹备金，借记本科目，贷记“银行存款”科目。 3. The units need to return the building trade unions will make preparations for payment, a debit of the subjects credit "bank deposits" subjects.
4.对于不需返还基层单位的建会筹备金，借记本科目，按规定属于本级工会的部分，贷记“拨缴经费收入”科目，规定应上缴上级工会的部分，贷记“应付上级经费”科目。 4. For the return of units without the preparation of the Planning and Development payments, debit the subjects, in accordance with the provisions of the trade unions are part of the class, credits "allocated funds to pay income" subjects should be handed over part of trade unions at higher levels, credits "to meet the higher-level funding "subjects.
四、本科目期末贷方余额，反映应拨付下级但尚未拨付的经费。 IV credit balance at the end of this subject, reflecting the lower level should be allocated but not yet allocated funding.

第225号科目其他应付款一、本科目核算工会除应付上下级经费之外的其他应付及暂存款项。 No. 225 of a subject other payables, accounts of the subjects to cope with higher and lower levels of trade unions in addition to funds other than money to meet and temporary.
二、本科目应按对方单位或个人设置明细账，进行明细核算。 Second, the subjects in the other units or individuals should be set out detailed, accounting for details.
三、其他应付款的主要账务处理如下： Third, other payables to deal with major accounts are as follows:
发作其他应付及暂存款项，借记“库存现金”、“银行存款”等科目，贷记本科目。 Occurred in other payables and temporary payments, debit "Cash", "bank deposits" and other subjects, the subjects credit. 支付款项时，借记本科目，贷记“银行存款”等科目。 Payments, the debit of the subjects credit "bank deposits" and other subjects.
四、本科目期末贷方余额，反映尚未支付的其他应付及暂存款项。 IV credit balance at the end of this subject, reflecting the other has not yet paid the money to cope with and temporary.

第231号科目代管经费一、本科目核算党团组织及单位行政委托工会代管的、有指定用途的、不属于工会收入的经费，如代管的党费、团费、职工互助金等。 No. 231 of a subject escrow funds, accounts of this subject group and commissioned by the trade union executive escrow unit, and has designated uses, and does not belong to trade unions income funds, such as the hosting of the membership, refund, and the trade unions and other mutual aid payments.
二、本科目应按拨入代管经费的项目或单位设置明细账。 Second, the subjects should be paid into the escrow funds for the project or unit breakdown settings.
三、收到代管的经费时，借记“银行存款”科目，贷记本科目，实际支出时，借记本科目，贷记“银行存款”科目。 Third, receipt of escrow funds, the debit "bank deposits" subjects, credited the subjects, the actual expenditure, the debit of the subjects credit "bank deposits" subjects.
四、本科目期末贷方余额，反映尚未使用的代管经费。 IV credit balance at the end of this subject, has not yet been reflected in the use of escrow funds.

三、净资产类科目 Third, the net assets of Class subjects

第301号科目固定基金一、本科目核算工会购入、调入、建造、盘盈、接受捐赠固定资产所形成的基金，以及拆除、盘亏、毁损、捐出固定资产等原因减少的固定基金。 Course No. 301 of a fixed fund, the subject of trade unions to purchase accounting, transferred, construction,盘盈to accept donations by the formation of fixed assets of the Fund, as well as removed盘亏, destruction, donation of the reasons for the decrease in fixed assets such as fixed fund .
二、固定基金的主要账务处理如下： Second, fixed fund to deal with major accounts are as follows:
（一）固定基金增加： (A) increase in the fixed fund:
1． 1. 购入、有偿调入固定资产，借记“固定资产”科目，贷记本科目，同时借记“资本性支出”等科目，贷记“银行存款”等科目。 Purchased, transferred to fixed assets paid, debit, "fixed assets" subjects, credited the subjects, at the same time debit of "capital expenditure" and other subjects, credited "bank deposits" and other subjects.
2.自行建造固定资产，发作基建支出时，借记“在建工程”科目，贷记“在建工程占用资金”科目，同时借记“资本性支出”科目，贷记“银行存款”科目。 2. To the construction of fixed assets, capital expenditures occurred, debit "construction project" subjects, credited "the occupier of funds in the construction-in-progress" courses at the same time debit of "capital expenditure" subject credit "bank deposits" subjects. 工程落成时，借记“固定资产”科目，贷记“在建工程”科目，同时借记“在建工程占用资金”科目，贷记本科目。 When completed, debit "fixed assets" subjects, credited "construction project" subjects, while debit "in the occupation of the funds to build the project" subjects, the subjects credit.
3． 3. 无偿调入、接受捐赠固定资产，借记“固定资产”科目，贷记本科目。 Transferred free of charge, to accept donations of fixed assets, debit, "fixed assets" subjects, the subjects credit.
4． 4. 盘盈的固定资产，借记“固定资产”科目，贷记本科目。盘盈fixed assets, debit, "fixed assets" subjects, the subjects credit.
（二）固定基金减少： (B) reduce the fixed fund:
1． 1. 有偿调出、出售的固定资产，按账面原值，借记本科目，贷记“固定资产”科目；取得的收入扣减相关支出后的净额，借记“银行存款”等科目，贷记“其他收入”科目。 Paid out, the sale of fixed assets, according to the book original value, a debit of the subjects, credited "fixed assets" subject; achieved revenues after deduction of expenses related to the net debit "bank deposits" and other subjects, credited "Other income" subject.
2． 2. 毁损、报废的固定资产，按账面原值，借记本科目，贷记“固定资产”科目。 Destroyed, scrapped fixed assets, according to the book original value, a debit of the subjects, credited "fixed assets" subject. 同时，按清理过程中取得的收入，借记“库存现金”、“银行存款”等科目，按清理过程中发作的支出，贷记“库存现金”、“银行存款”等科目，按清理净收入（或净支出），贷记“其他收入”科目或借记“其他支出”科目。 At the same time, according to clean-up process of the revenue, debit "Cash", "bank deposits" and other subjects, according to clean-up occurred in the course of spending, credit, "cash", "bank deposits" and other subjects, according to clean-up net (or net), credited to "other income" subject or debit "other expenditure" subjects.
3． 3. 以固定资产对外进行股权投资，按固定资产的评估价等，借记“投资”科目，贷记“投资基金”科目；同时，按投出固定资产的账面原值，借记本科目，贷记“固定资产”科目。 To foreign equity investment in fixed assets, fixed assets, such as the assessment of price, debit "investment" subjects, credited "investment fund" subjects; At the same time, by carrying out the original value of fixed assets, the debit of the subjects credit "fixed assets" subject.
4． 4. 盘亏的固定资产，按账面原值，借记本科目，贷记“固定资产”科目。盘亏fixed assets, according to the book original value, a debit of the subjects, credited "fixed assets" subject.
三、本科目期末贷方余额，反映工会拥有的固定基金总值。 Third, credit balance at the end of this subject, reflecting the trade unions have a total value of the fixed fund.

第302号科目在建工程占用资金一、本科目核算工会在建工程落成前累计占用的资金。 302 subjects in the building occupied by funding a project, the subject of trade unions in the construction-in-progress accounts before the completion of a total occupation of the capital.
二、本科目可按具体工程项目设置明细科目，进行明细核算。 Second, the subjects can be set up details of specific projects subject to detailed accounting.
三、在建工程占用资金的主要账务处理如下： Third, in the building occupied by funding projects to deal with major accounts are as follows:
（一）预付工程款时，按照实际支付的金额，借记“资本性支出”科目，贷记“银行存款”科目，同时借记“在建工程”科目，贷记本科目。 (A) pre-paid projects, in accordance with the amount actually paid, debit, "capital expenditure" subjects, credited "bank deposits" subjects, while debit "construction project" subjects, the subjects credit.
（二）工程落成时，借记“固定资产”科目，贷记“在建工程”科目，同时借记本科目，贷记“固定基金”科目。 (B) project completion, debit "fixed assets" subjects, credited "construction project" subjects, the subjects at the same time debit, credit "Fixed Fund" subjects.
四、本科目的期末借方余额，反映工会尚未落成的各项在建工程发作的累计实际支出。 Fourth, our purpose at the end of a debit balance, reflecting the trade unions have not yet completed construction projects have a total of actual expenses.

第311号科目投资基金一、本科目核算工会对外投资占用的基金。 No. 311 of a subject of investment funds, accounting for the subjects of trade unions occupied by foreign investment funds.
二、投资基金的主要账务处理如下： Second, investment funds, to deal with major accounts are as follows:
（一）投资基金增加 (A) increase in investment funds
1.购入国债等债券，借记“投资”科目，贷记“银行存款”等科目；同时，借记“结余”科目，贷记本科目。 1. To buy treasury bonds and other bonds, debit "investment" subjects, credited "bank deposits" and other subjects; At the same time, debit "balance" subjects, the subjects credit.
2.以货币资金对外进行股权投资，借记“投资”科目，贷记“银行存款”等科目；同时，借记“结余”科目，贷记本科目。 2. To foreign currency funds for equity investment, debit "investment" subjects, credited "bank deposits" and other subjects; At the same time, debit "balance" subjects, the subjects credit.
3.以库存物品对外进行股权投资。 3. To conduct inventory of foreign equity investment. 对外投出库存物品，按库存物品的评估价等，借记“投资”科目，按库存物品账面价值，贷记“库存物品”科目，按评估价与账面价值的差额，借记或贷记本科目；同时，按库存物品的账面价值，借记“结余”科目，贷记本科目。 Cast external inventory items, inventory items in accordance with the assessment of price, debit "investment" subjects, according to the book value of inventory items, credited to "inventory items" subjects, according to the assessment price and book value of the difference is debited or credited to the科目；同时，按库存物品的账面价值，借记“结余”科目，贷记本科目。
4.以固定资产对外进行股权投资，按固定资产的评估价等，借记“投资”科目，贷记本科目；同时，按投出固定资产的账面原值，借记“固定基金”科目，贷记“固定资产”科目。
（二）投资基金减少
1.投资出现损失,经确认无法收回的部分，按照工会呆账处理的有关规定进行账务核销，借记本科目，贷记“投资”科目。
已经核销的投资呆账，保留备查账簿，对投资失误者要追查责任。已经核销的投资呆账，重新收回的，借记“银行存款”科目，贷记“其他收入”科目。收回实物的，按公允价值入账。
2.投资收回时，按照实际收到的价款，借记“银行存款”科目，按照本科目的账面价值，贷记“投资”科目，同时借记本科目，贷记“结余”科目，按照其差额，贷记或借记“投资收益”科目。
三、本科目的贷方余额，核算工会尚未收回的投资款项。

第321号科目专用基金一、本科目核算根据国家和全国总工会有关规定，依法提取和使用的有专门用途的基金。
二、本科目应按专用基金种类设置以下明细科目：
增收留成基金：核算提取的增收留成基金。
财务专用基金：核算提取的财务专用基金。
权益保障金：核算提取的工会干部权益保障金。
三、专用基金的主要账务处理如下：
（一）提取增收留成基金时，借记“其他支出”科目，贷记本科目（增收留成基金）。实际支出时，借记本科目（增收留成基金），贷记“银行存款”等科目。
（二）提取财务专用基金时，借记“其他支出”科目，贷记本科目（财务专用基金）。实际支出时，借记本科目（财务专用基金），贷记“银行存款”等科目。
（三）县级以上工会提取工会干部权益保障金时，借记“维权支出”科目，贷记本科目（权益保障金）。
接受社会募集、捐款增加工会干部权益保障金时，借记“库存现金”、“银行存款”等科目，贷记本科目（权益保障金）。
实际发放工会干部权益保障金时，借记本科目（权益保障金），贷记“库存现金”、“银行存款”等科目。
四、本科目期末贷方余额，反映工会专用基金的数额。

第322号科目后备金一、本科目核算县级以上工会按规定依法提取的特殊情况下使用的储备金。
二、后备金的主要账务处理如下：
（一）提取后备金时，借记“结余”科目，贷记本科目。
（二）按有关规定经批准动用后备金时，按实际支付的金额，借记本科目，贷记“银行存款”等科目。
三、本科目期末贷方余额，反映工会尚未动用的后备金数额。

第331号科目结余一、本科目核算工会各项收入与支出相抵后的余额。
二、结余的主要账务处理如下：
（一）发作对外投资时，借记“投资”科目，贷记有关科目，同时，借记本科目，贷记“投资基金”科目。收回投资时，按照投资的账面价值，借记“投资基金”科目，贷记本科目。
（二）期末结账时，将各收入类科目的余额转入本科目，借记“会费收入”、“拨缴经费收入”、“上级补助收入”、“政府补助收入”、“行政补助收入”、“事业收入”、“投资收益”、“其他收入”等科目，贷记本科目。
将各支出类科目的余额转入本科目，借记本科目，贷记“职工活动支出”、“维权支出”、“业务支出”、“行政支出”、“资本性支出”、“补助下级支出”、“事业支出”、“其他支出”等科目。
（三）提取后备金时，借记本科目，贷记“后备金”科目。
三、本科目期末贷方余额，反映工会历年滚存的结余。

四、收入类科目

第401号科目会费收入一、本科目核算工会会员依照规定向工会组织缴纳的会费。
二、会费收入的主要账务处理如下：
（一）取得会费时，借记“库存现金”、“银行存款”等科目，贷记本科目。
（二）期末结转时，借记本科目，贷记“结余”科目。
三、本科目期末结转后无余额。

第402号科目拨缴经费收入一、本科目核算基层单位行政拨缴、下级工会按规定上缴及上级工会按规定转拨的工会经费中归属于本级工会的经费及建会筹备金。
二、工会可以根据需要在本科目下设置明细科目，进行明细核算。
三、拨缴经费收入的主要账务处理如下：
（一）工会经费的处理
1.采用自主收缴工会经费的：
收到工会经费，按下级工会经费收缴报告表中的相关金额或实际收到的总金额，借记“应收下级经费”、“银行存款”科目，按规定属于本级工会的部分，贷记本科目，按规定应上缴上级工会的部分，贷记“应付上级经费”科目。
2.采用税务代收、财政划拨方式收取工会经费的：
（1）本级工会通过税务部门代收、财政部门划拨的工会经费，按实际收到的总金额，借记“银行存款”科目，按规定属于本级工会的部分，贷记本科目，按规定应上缴上级工会的部分，贷记“应付上级经费”科目，按规定应转拨下级工会的部分，贷记“应付下级经费——应付下级转拨经费”科目。
（2）本级工会收到上级工会转拨通过财政部门划拨、税务部门代收的工会经费，按上级工会经费转拨通知中的金额或实际收到的总金额，借记“应收上级经费——应收上级转拨经费”、“银行存款”科目，按规定属于本级工会的部分，贷记本科目，按规定属于下级工会的部分，贷记“应付下级经费——应付下级转拨经费”科目。
（二）建会筹备金的处理
1.采用自主收缴方式收取建会筹备金的：
本级工会收到建会筹备金，按实际收到的总金额，借记“银行存款”科目，按规定属于本级工会的部分，贷记本科目，按规定应上缴上级工会的部分，贷记“应付上级经费”科目，需返还给筹建单位工会的部分，贷记“应付下级经费——应付建会筹备金”科目。
2.采用税务代收、财政划拨方式收取建会筹备金的：
（1）本级工会通过税务部门代收、财政部门划拨的建会筹备金，按实际收到的总金额，借记“银行存款”科目，按规定属于本级工会的部分，贷记本科目，按规定应上缴上级工会的部分，贷记“应付上级经费”科目，按规定应转拨下级工会或需返还给筹建单位工会的部分，贷记“应付下级经费——应付建会筹备金”科目。
（2）本级工会收到上级工会转拨通过财政部门划拨、税务部门代收的建会筹备金，按上级工会有关建会筹备金转拨通知中的金额或实际收到的总金额，借记“应收上级经费——应收建会筹备金”、“银行存款”科目，按规定属于本级工会的部分，贷记本科目，按规定属于下级工会或需返还给筹建单位工会的部分，贷记“应付下级经费——应付建会筹备金”科目。
3.（1）筹建单位在期限内建立工会，本级工会返还建会筹备金的，按实际返还的金额，借记“应付下级经费——应付建会筹备金”科目，贷记“银行存款”科目。
（2）筹建单位到期未建立工会，本级工会不需返还的建会筹备金，借记“应付下级经费——应付建会筹备金”科目，按规定属于本级工会的部分，贷记本科目，按规定应上缴上级工会的部分，贷记“应付上级经费”科目。
4.筹建单位按期建立工会，所建工会收到返还的建会筹备金，借记“银行存款”科目，贷记本科目。
（三）期末结转时，借记本科目，贷记“结余”科目。
四、本科目期末结转后无余额。

第403号科目上级补助收入一、本科目核算本级工会收到的上级工会补助的款项。
二、本科目应设置以下明细科目：
回拨补助：核算上级工会按有关规定拨付的回拨补助。
专项补助：核算上级工会拨付的指定专门用途的项目补助。
超收补助：核算上级工会按有关超收增缴经费管理规定，拨付的超收补助。
帮扶补助：核算上级工会拨付的帮扶困难职工的补助。
送温暖补助：核算上级工会拨付的用于开展向困难职工和家庭送温暖活动的补助。
救灾补助：核算上级工会拨付的用于慰问在自然灾害中经济财产遭受损失、生活遇到困难的职工和家庭的补助。
其他补助：核算上级工会拨付的除上述明细科目所述内容以外的其他补助。
三、上级补助收入的主要账务处理如下：
（一）按银行收款单或上级工会的补助通知书，借记“银行存款”、“应收上级经费——应收上级补助”科目，贷记本科目相关明细科目。
（二）年末清算时，存在上级应付未付补助款项的，借记“应收上级经费——应收上级补助”科目，贷记本科目相关明细科目。
（三）期末结转时，借记本科目，贷记“结余”科目。
四、本科目的余额要与上级工会的补助下级支出科目金额核对一致。
五、本科目期末结转后无余额。

第404号科目政府补助收入一、本科目核算各级人民政府按照《工会法》和国家的有关规定给予工会的补助款项。包括工会收到财政拨付的离退休人员离退休费和生活补贴、帮扶资金、送温暖经费、疗养事业补助、劳模补助、基建、维修及大型活动补助等。
二、工会可以根据需要在本科目下设置明细科目，进行明细核算。
三、政府补助收入的主要账务处理如下：
（一）在实行国库集中支付的地区
1.收到财政直接支付的政府补助，根据财政国库支付执行机构委托代理银行转来的《财政直接支付入账通知书》及原始凭证入账，借记有关支出科目，贷记本科目。
2.收到财政授权支付的政府补助，根据代理银行盖章的《授权支付到账通知书》与分月用款计划核对后记账，借记“零余额账户用款额度”科目，贷记本科目。
（二）未实行国库集中支付的地区，收到财政补助时，借记“银行存款”等科目，贷记本科目。
（三）期末结转时，借记本科目，贷记“结余”科目。
四、本科目期末结转后无余额。

第405号科目行政补助收入一、本科目核算工会取得的所在单位行政方面按照《工会法》和国家的有关规定给予工会的补助款项。包括工会收到行政拨付的劳动竞赛经费、工会开展活动的费用补助等。不包括行政方面按规定向工会拨缴的工会经费。
二、行政补助收入的主要账务处理如下：
（一）收到行政补助时，借记“银行存款”等科目，贷记本科目。
（二）期末结转时，借记本科目，贷记“结余”科目。
三、本科目期末结转后无余额。

第406号科目事业收入一、本科目核算独立核算的工会附属事业单位上缴的收入和非独立核算的附属事业单位的各项事业收入。
二、本科目应按缴款项目或缴款单位名称设明细账。
三、事业收入的主要账务处理如下：
（一）收到相关收入时，借记“银行存款”等科目，贷记本科目。
（二）期末结转时，借记本科目，贷记“结余”科目。
四、本科目期末结转后无余额。

第407号科目投资收益一、本科目核算工会对外投资发作的损益。
二、投资收益的主要账务处理如下：
（一）收到投资收益时，借记“银行存款”科目，贷记本科目。
（二）投资收回时，按照实际收到的价款，借记“银行存款”科目，按照本科目的账面价值，贷记“投资”科目，按照其差额，贷记或借记“投资收益”科目。同时借记“投资基金”科目，贷记“结余”科目。
三、本科目期末结转后无余额。

第408号科目其他收入一、本科目核算除上述收入以外的各项收入。如资产盘盈、固定资产处置净收入、接受捐赠收入、银行存款利息收入等。
二、其他收入的主要账务处理如下：
（一）取得其他收入时
1.取得银行存款利息收入，借记“银行存款”等科目，贷记本科目。
2.接受捐赠，借记“银行存款”等科目，贷记本科目。
3.盘盈的库存物品，借记“库存物品”科目，贷记本科目。
4.有偿调出、出售的固定资产，按账面原值，借记“固定基金”科目，贷记“固定资产”科目，取得的收入扣减相关支出后的净额，借记“银行存款”等科目，贷记本科目。毁损、报废的固定资产，按账面原值，借记“固定基金”科目，贷记“固定资产”科目；清理过程中发作的净收入，借记“库存现金”、“银行存款”等科目，贷记本科目；清理过程中发作的净支出，借记“其他支出”科目，贷记“库存现金”、“银行存款”等科目。
（二）期末结转时，借记本科目，贷记“结余”科目。
三、本科目期末结转后无余额。

五、支出类科目

第501号科目职工活动支出一、本科目核算工会为会员及其他职工开展教育、文体、宣传等活动发作的支出。基层工会组织会员开展集体活动及会员特殊困难补助的费用，列入本科目核算。
二、本科目应设置以下明细科目：
职工教育费：核算工会开展职工教育活动的各项支出。
文体活动费：核算工会开展职工业余文体活动的各项支出。
宣传活动费：核算工会开展职工宣传活动方面的各项支出。
其他活动支出：核算基层工会支付的会员特殊困难补助的费用以及工会开展其他活动的各项支出。
三、职工活动费的主要账务处理如下：
（一）发作职工活动支出时，借记本科目，贷记“库存现金”、“银行存款”等科目。
（二）期末结转时，借记“结余”科目，贷记本科目。
四、本科目期末结转后无余额。

第502号科目维权支出一、本科目核算工会直接用于维护职工权益的支出。
二、本科目应设置以下明细科目：
劳动关系协调费：核算工会在协调劳动关系争议中发作的支出。
劳动保护费：核算工会开展职工劳动保护发作的支出。
法律援助费：核算工会向职工群众提供法律咨询、法律服务等发作的支出。
困难职工帮扶费：核算工会对困难职工帮扶发作的支出。
送温暖费：核算工会向职工送温暖发作的支出。
其他维权支出：核算以上各项维权活动之外的维权支出，如参与立法费等。
三、维权支出的主要账务处理如下：
（一）发作维权、帮扶支出时，借记本科目，贷记“库存现金”、“银行存款”等科目。
（二）县级以上工会提取工会干部权益保障金时，借记本科目，贷记“专用基金——权益保障金”科目。
（三）期末结转时，借记“结余”科目，贷记本科目。
四、本科目期末结转后无余额。

第503号科目业务支出一、本科目核算工会培训工会干部、加强自身建设及开展业务工作发作的各项支出。
二、本科目应设置以下明细科目：
培训费：核算工会干部、积极分子培训等支出。
会议费：核算工会代表大会、委员会、经审会以及工会专业工作会议的各项支出。
外事费：核算工会开展外事活动方面的费用。
专项业务费：核算工会开展工会组织建设、考核表彰、建家活动、大型专题调研、经审专用经费等专项业务发作的支出。
其他业务支出：不属于以上业务开支的其他费用。
三、业务支出主要账务处理如下：
（一）发作业务支出时，借记本科目，贷记“库存现金”、“银行存款”等科目。
（二）期末结转时，借记“结余”科目，贷记本科目。
四、本科目期末结转后无余额。

第504号科目行政支出一、本科目核算工会为行政管理、后勤保障等发作的各项日常支出。
二、本科目应设置以下明细科目：
工资福利支出：核算工会开支的专职工作人员和聘用人员的各类劳动报酬，以及为上述人员缴纳的各项社会保险费等。包括：基本工资、津贴补贴、奖金、社会保障缴费、伙食补助费等。
商品和服务支出：核算工会购买商品和服务的支出（不包括用于购置固定资产的支出）。包括：办公费、印刷费、咨询费、手续费、水费、电费、邮电费、物业管理费、交通费（燃料费、保险费、修理费、其他交通费）、差旅费（住宿费、旅费、伙食补助费、杂费）、维修（护）费、租赁费、招待费（餐费、其他招待费）、专用材料费、劳务费、委托业务费、工会经费、福利费等。
对个人和家庭的补助：核算工会用于对个人和家庭的补助支出。包括：离休费、退休费、退职费、抚恤金、生活补助、医疗费、住房公积金、提租补贴、购房补贴等。
其他行政支出：核算不能划分到上述经济科目的其他支出。
三、行政支出的主要账务处理如下：
（一）支出人员经费时，借记本科目，贷记“应付工资（离退休费）”、“应付地方（部门）津贴补贴”、“应付其他个人收入”等科目；同时，借记“应付工资（离退休费）”、“应付地方（部门）津贴补贴”、“应付其他个人收入”等科目，贷记“银行存款”、“零余额账户用款额度”等科目。
（二）支出公用经费时，借记本科目，贷记“库存现金”、“银行存款”等科目。
（三）期末结转时，借记“结余”科目，贷记本科目。
四、本科目期末结转后无余额。

第505号科目资本性支出一、本科目核算工会从事建设工程、设备工具购置、大型修缮和信息网络购建而发作的实际支出。
二、本科目应设置以下明细科目：
房屋建筑物购建：核算工会用于购买、自行建造办公用房、仓库、食堂等建筑物（含附属设施，如电梯、通讯线路、电缆、水气管道等）的支出。
办公设备购置：核算工会购置纳入固定资产核算范围的办公家具和办公设备的支出。
专用设备购置：核算工会购置具有专门用途、纳入固定资产核算范围的各类专用设备的支出。
　交通工具购置：核算工会用于购置各类交通工具的支出（含车辆购置税）。
　大型修缮：核算工会各类设备、建筑物等的大型修缮支出。
　信息网络购建：核算工会用于信息网络方面的支出。如计算机硬件、软件购置、开发、应用支出等。购建的计算机硬件、软件等不符合固定资产确认标准的，不在此科目核算。
　其他资本性支出：核算工会其他上述科目中未包括的资本性支出。
三、资本性支出的主要账务处理如下：
（一）购置房屋建筑物等，借记本科目，贷记“银行存款”科目，同时借记“固定资产”科目，贷记“固定基金”科目。
（二）自行建造房屋建筑物、大型修缮等，发作基建支出时，借记“在建工程”科目，贷记“在建工程占用资金”科目，同时借记本科目，贷记“银行存款”科目。工程落成时，借记“固定资产”科目，贷记“在建工程”科目，同时借记“在建工程占用资金”科目，贷记“固定基金”科目。
（三）期末结转时，借记“结余”科目，贷记本科目。
四、本科目期末结转后无余额。

第506号科目补助下级支出一、本科目核算工会为解决下级工会经费不足或根据有关规定给予下级工会的各类补助款项。
二、本科目应设置以下明细科目：
回拨补助：核算工会按有关规定给下级工会的回拨经费补助。
专项补助：核算工会对下级工会指定项目的补助。
超收补助：核算工会按有关超收增缴的规定对下级工会的超收补助。
帮扶补助：核算工会按有关规定对下级工会的困难职工帮扶补助。
送温暖补助：核算工会拨付下级工会用于开展送温暖活动的补助。
救灾补助：核算工会拨付下级工会用于慰问在自然灾害中经济财产遭受损失、生活遇到困难的职工和家庭的补助。
其他补助：核算工会拨付下级工会的除上述明细科目所述内容以外的其他补助。
三、补助下级支出的主要账务处理如下：
（一）发作补助下级支出时，借记本科目相关明细科目，贷记“银行存款”等科目。
（二）期末结转时，借记“结余”科目，贷记本科目。
四、本科目期末结转后无余额。

第507号科目事业支出一、本科目核算工会对独立核算的附属事业单位的补助和非独立核算的附属事业单位的各项支出。
二、本科目应按单位或部门设置明细账。
三、事业支出的主要账务处理如下：
（一）发作相关支出时，借记本科目，贷记“银行存款”等科目。
（二）期末结转时，借记“结余”科目，贷记本科目。
四、本科目期末结转后无余额。

第508号科目其他支出一、本科目核算各级工会以上支出项目以外的各项支出。如资产盘亏、固定资产处置净损失、捐赠支出以及按规定计提有关专用基金等。
二、其他支出的主要账务处理如下：
（一）发作其他支出时
1.盘亏的库存物品，按照账面余额，借记本科目，贷记“库存物品”科目。
报废、毁损的库存物品，按照库存物品账面余额扣除可以收回的保险赔偿和过失人的赔偿等后的金额，借记本科目，按库存物品账面余额，贷记“库存物品”科目，按照可以收回的保险赔偿和过失人赔偿等，借记“库存现金”、“银行存款”、“其他应收款”等科目。
2． 2.毁损、报废的固定资产，按账面原值，借记“固定基金”科目，贷记“固定资产”科目。同时，按清理过程中取得的收入，借记“库存现金”、“银行存款”等科目，按清理过程中发作的支出，贷记“库存现金”、“银行存款”等科目，按清理净收入（或净支出），贷记“其他收入”科目或借记本科目。
3.对外捐赠支出，借记本科目，贷记“库存现金”、“银行存款”等科目。
4.提取增收留成基金、财务专用基金时，借记本科目，贷记“专用基金——增收留成基金、财务专用基金”科目。
（二）期末结转时，借记“结余”科目，贷记本科目。
三、本科目期末结转后无余额。

第四部分会计报表格式

编号会计报表名称编制期工会01表资产负债表月报、年报工会02表收入支出表月报、年报工会01表附表1 往来款项明细表年报工会02表附表1 经费收缴情况表季报、年报

资产负债表工会01表编制单位：年月日单位：元资产年初数期末数负债与净资产年初数期末数一、资产　　　二、负债
101 库存现金　 201 应付工资(离退休费)
102 银行存款　 202 应付地方(部门)津贴补贴
111 零余额账户用款额度　　 203 应付其他个人收入
112 财政应返还额度　　 211 借入款
121 借出款 221 应付上级经费
131 应收上级经费 222 应付下级经费
132 应收下级经费 225 其他应付款
135 其他应收款 231 代管经费
141 库存物品负债合计
151 投资
161 在建工程三、净资产类
162 固定资产 301 固定基金
302 在建工程占用资金
311 投资基金
321 专用基金
322 后备金
331 结余
净资产合计

资产总计　　负债与净资产总计
工会主席：　　　　　　　　财务负责人：　　　　　　　　复核：　　　　　制表：

收入支出表

工会02表编制单位：年月单位：元项目本月数本年累计数一、收入
401 会费收入
402 拨缴经费收入
403 403

上级补助收入回拨补助专项补助超收补助帮扶补助送温暖补助救灾补助其他补助
404 政府补助收入
405 行政补助收入
406 事业收入
407 投资收益
408 其他收入
本期收入合计
二、支出
501 501

职工活动支出职工教育费文体活动费宣传活动费其他活动支出
502 502

维权支出劳动关系协调费劳动保护费法律援助费困难职工帮扶费送温暖费其他维权支出
503 503

业务支出培训费会议费外事费专项业务费其他业务支出
504 504

行政支出工资福利支出商品和服务支出对个人和家庭的补助其他行政支出
505 505

资本性支出房屋建筑物购建办公设备购置专用设备购置交通工具购置大型修缮信息网络购建其他资本性支出
506 506

补助下级支出回拨补助专项补助超收补助帮扶补助送温暖补助救灾补助其他补助
507 事业支出
508 其他支出
本期支出合计
三、本期结余
工会主席：　　　　　　财务负责人：　　　　　　　复核：　　　　　　制表：

往来款项明细表工会01表附表1
编制单位：年月日单位：元资产类科目具体内容金额负债类科目具体内容金额借出款借入款
（按明细项目列）（按明细项目列）
应收上级经费　　应付上级经费
（按明细项目列）（按明细项目列）
应收下级经费应付下级经费
（按明细项目列）（按明细项目列）
其他应收款　　其他应付款
（按明细项目列）　　（按明细项目列）
代管经费
（按明细项目列）
工会主席：　　　财务负责人：　　　　复核：　　　　　　　　　　制表：

经费收缴情况表工会02表附表1
编制单位：年季度单位：元项目

单位应收经费拨缴经费收入
(本级) 应付经费已付上级经费应付未付上级经费应收上级经费应收下级经费应付上级经费应付下级经费

比例金额比例金额比例金额比例金额比例金额

总计 Total
工会主席：财务负责人：　　　　　　　　复核：　　　　　　　　　　制表：

第五部分会计报表编制说明

一、资产负债表编制说明（一）本表反映工会某一会计期末全部资产、负债和净资产的情况。工会至少应当编制月度、年度资产负债表，可以根据需要编制季度、半年度资产负债表。
（二）编制年度资产负债表时，将“期末数”栏改为“年末数”栏。
（三）本表“年初数”栏内各项目，根据上年度资产负债表“年末数”栏内各对应项目数字填列。
（四）本表“期末数”栏内各项目，根据本期末总账各科目余额填列。 “结余”项目也可以根据上期资产负债表“结余——期末数”加上本期收入支出表“本期结余——本月数”并加上本期收回投资、减去本期对外投资后的金额填列。
年度资产负债表“年末数”栏内各项目，根据本年末总账各科目余额填列。

二、收入支出表编制说明（一）本表反映工会某一会计期间全部收入、支出和结余的情况。工会至少应当编制月度、年度收入支出表，可以根据需要编制季度、半年度收入支出表。
（二）编制年度收入支出表时，将表头中的“ 年月”改为“ 年度”；并将“本月数”栏改为“本年数”栏，将“本年累计数”栏改为“上年数”栏。
（三）本表“本月数”栏内各项目，根据本月总账各科目借方或贷方发作额填列。
年度收入支出表“本年数”栏内各项目，根据本年度总账各科目借方或贷方发作额填列。
（四）本表“本年累计数”栏内各项目，根据本月末总账各科目余额填列，也可以根据上月收入支出表“本年累计数”加上本月收入支出表“本月数”后的金额填列。
年度收入支出表“上年数”栏内各项目，根据上年度收入支出表“本年数”栏内各对应项目数字填列。

财政部 工会会计制度 （译本）

财政部工会会计制度（译本）