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我们在对某企业工会2012年度经费收支审计时发现,该单位2013年12月补缴市总工会2012年度工会经费89006元。在企业行政补拨此笔工会经费的情况下,处理此业务一般有两种情况。第一种情况,企业工会先垫付补缴经费款。如果企业工会将会计分录记为,借:应付上级经费89006元,贷:银行存款89006元。则2013年12月31日《资产负债表》显示,应付上级经费科目为-89006元。应付上级经费科目借方余额表示为多
When we audited the revenue and expenditure of 2012 for a trade union of an enterprise, we found that in December 2013, the unit paid 89,000 yuan of funds for the unions of the Federation of Trade Unions in the city in December 2013. In the corporate administrative replenishment of this trade union funds in the circumstances, there are two general handling of this business. In the first case, the enterprise unions first advance the payment of the supplementary funds. If the business union will be credited to record points, by: 89006 yuan to meet the higher funding, credit: bank deposits 89,006 yuan. The balance sheet as of December 31, 2013 shows that the account payable to the higher level is -89006 yuan. Dependencies payable to higher-level funding subjects are shown as more