工会职工技协会计改革主要内容简介李耕祥工会职工技协会计核算规程的最重要改革，就是根据《企业会计准则》建立起新的平衡公式和相应的会计科目分类。新的平衡公式就是：资产＝负债＋所有者权益。会计科目分为：资产、负债、所有者权益、成本和损益五类。新的会计科目所... The main content of the reform of the trade union staff technical association plan Introduction The most important reform of the accounting procedures of Li Gengxiang’s trade union technical committee is to establish a new balance formula and corresponding classification of accounts according to the “Accounting Standards for Business Enterprises”. The new balance formula is: Assets = Liabilities + Owners’ Equity. Accounts are divided into five categories: assets, liabilities, owner’s equity, costs and profit and loss. New accounting titles...