经费结余和事业结余帐户，是核算工会和工会事业单位财务收支预算执行情况及其结果的帐户。是工会和工会事业单位财务管理情况的综合反映。为增收节支加强和改善财务管理，提供重要的会计信息，可见做好经费结余和事业结余的核算是何等重要。这两个会计科目的核算内容和使用方 The balance of funds and the business balance account are accounts that account for the implementation of the financial revenue and expenditure budget of trade unions and trade unions and their results. It is a comprehensive reflection of the financial management of trade unions and trade unions. In order to increase revenue and reduce expenditure to strengthen and improve financial management and provide important accounting information, we can see how important it is to do accounting for balance of funds and business surplus. Accounting and usage of these two accounts