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关于工会投资和借款应分别核算的初探段新勇现行的《县以上工会会计制度》规定：工会举办第三产业支付的投资或借款，部在“投资或借款支出”科目中核算。同时在“投资和借款”科目反映债权增加。笔者认为，这样做会计处理不能准确反映投资资金和借款资金的活动资料，也不...
Preliminary Discussion on Accounting for Investment and Borrowing by Trade Unions Duan Xinyong’s existing “Accounting System for Trade Unions above County Level” stipulates that trade unions hold investment or loans paid in the tertiary industry and that the Ministry make accounts in the “investment or borrowing expenses” subjects. At the same time in the “investment and loan” account reflects the increase in claims. The author believes that this accounting treatment can not accurately reflect the activities of investment funds and borrowing funds information, nor ...