在实施新的工会会计制度的过程中，我感到《工会会计制度》附件二资产负债表编制说明中关于“本表经费结余科目的期初、期末数应与收支决算表经费结余的期初、期末数一致”的规定与实际帐务处理结果相矛盾。 　　原工会会计制度中，经费结余仅仅是一个结算科目，平时收方、付方 In the course of implementing the new trade union accounting system, I feel that the statement of the balance sheet in Annex II of the “Trade Unions Accounting System” that “the balance of the beginning and ending balances of the subjects of the balance of this table should be the same as the beginning and end of the balance of income and expenditure accounts Consistent with the number of ”inconsistent with the actual results of the accounting treatment. The former trade union accounting system, the balance of funds is only a settlement account, usually the recipient side, paid side