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关于企业工会经费入帐处理等问题的思考●李茂林１９９３年财政部颁布实施《企业财务通则》、《企业会计准则》以及行业会计制度，对企业成本核算由完全成本法改为制造成本法。企业行政依照《中华人民共和国工会法》规定，按全部职工工资总额的２％向工会拨交的工会经费，...
Opinions on Issues Concerning the Accounting of Trade Unions’ Funds ● Li Maolin The Ministry of Finance (MOF) promulgated the “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” and the accounting system for industries in 1993 and changed the cost accounting method from the complete cost method to the manufacturing cost method. According to the provisions of the “Law of the People’s Republic of China on Trade Unions”, the enterprise administration shall allocate union funds to the trade unions for 2% of the total wage of the employees, ...