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工会会计是以货币为计量单位,反映和监督工会各项经济活动的一种管理活动。《工会会计制度》(以下简称“制度”)规定了工会会计的一般原则、工会会计要素、会计科目、工会会计报表的编制要求等。本文拟对《工会会计制度》中的有关规定进行探讨:1、对工会会计要素及其平衡公式的探讨。现行制度规定,工会会计要素为资产、负债、净资产、收入、支出五类,其平衡公式为:资产=负债+净资产,在会计期间内,平衡公式为:资产+支出=负债+净资产+收入。笔者认为,资产、负债、净资产是与时点相联系的概念,而收入、支出是与期间相联系的概念,平衡公式“资产+支出=负债+净资产+收入”将与时点相联系的概念和与期间相联系的概念放
Trade union accounting is a kind of management activity that takes monetary as measurement unit and reflects and supervises various economic activities of trade unions. The “trade union accounting system” (hereinafter referred to as the “system”) stipulates the general principles of trade union accounting, trade union accounting elements, accounting subjects, and the preparation of trade union accounting statements. This article intends to discuss the relevant provisions in the “trade union accounting system”: 1, the trade union accounting elements and the equilibrium formula of the discussion. The current system stipulates that the elements of trade union accounting are assets, liabilities, net assets, income and expenditures. The balance formula is: assets = liabilities + net assets. During the accounting period, the balance formula is: Assets + Expenses = Debt + Net Assets + Income. The author believes that the concept of assets, liabilities, net assets is associated with the time, and income, expenditure is associated with the concept of the period, the balance of the formula "asset + expenditure = debt + net assets + income Associated concepts and concepts associated with the period put