为进一步加强工会库存物品和固定资产的管理,把财务做实,很多基层企业工会组织开展了清产核资工作,可清产核资后盘盈盘亏的资产如何入账,却成了一些新任工会会计的难点问题。本文根据《工会会计制度规定》,结合具体实例,对基层工会在清产核资过程中盘盈盘亏的资产会计处理方法作一介绍,供大家参考。盘盈盘亏简单讲就是实物与账面的差异。盘点实物存数或价值大于账面存数或价值,就是盘盈;盘点实物存 In order to further strengthen the management of the stock of unions and fixed assets in the trade unions and make the financial arrangements true, many grassroots-level trade unions organize and carry out the work of clearing assets and checking capital and how to account for the surplus and deficit assets after the capital verification. However, some new trade union accounts Difficult problems. Based on the “Regulations on the Accounting System of Labor Unions”, this article gives an introduction to the methods of accounting treatment of assets accumulated by the grassroots trade unions in the process of liquidation and capital verification based on the specific examples. Gains and losses simply say that the difference between the physical and the book. Inventory physical deposit or value is greater than the book deposit or value, is the surplus; inventory physical deposit