县级工会经费的收缴遇到的问题之一:企业用实物抵缴工会经费时,特别是当实物的账面价值与实际变卖价值发生差异时,工会应如何进行会计核算?笔者认为按照会计核算的“客观性”及“实质重于形式”原则,此类业务应作两步处理。一、收到企业抵缴货物时,县总工会会计人员,根据经审核 One of the problems encountered in the collection of the funds of the county-level trade unions: How should the trade union conduct accounting when the enterprise uses the physical payment of the union funds, especially when the difference between the book value and the actual value of the real thing occurs? In the opinion of the author, “Objectivity” and “substance over form” principle, such business should be handled in two steps. First, the receipt of goods to enterprises, the county Federation of Trade Unions accounting staff, according to the audited