在“其他应付款”中直接使用工会经费做法不妥

• 作 者: 齐日升
• 机 构: 辽阳造纸机械股份有限公司工会
• 出 处: 中国工会财会
• 发表日期: 1997年07期
• 关键词: 工会财务工作 其他应付款 基层工会 会计科目 财会人员 小型企业 结转额 科目核算 日升 审查监督

在“其他应付款”中直接使用工会经费做法不妥●齐日升在小型企业里，由行政财会人员兼管工会财务工作是无可非议的。但在工会财务检查中，发现有些企业没有单独设立工会财务帐，工会的一切开支均从“其他应付款”帐户中直接支付，没有按工会会计科目设立工会帐户，这种做...

In the “other accounts payable” direct use of trade unions is not good practices ● Qi risen in the small business, by the executive accounting staff in charge of union financial work is beyond reproach. However, in the financial examination of trade unions, it was found that some enterprises did not set up a separate trade union financial account. All the expenses of the trade union were paid directly from the account of “other payables” without setting up trade union accounts according to the account of the trade union.