工會會計制度——會計科目和會計報表

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4、分總說明一、本制度統(tǒng)一規(guī)定工會會計科目的名稱和編號，以便于編制會計憑證， 登記賬簿，查閱賬目，實行會計電算化。本制度已規(guī)定的一級科目和明細科目， 不得減并、自行增設，不得擅自更改科目名稱，不需要的科目可以不用。二、各省級工會可以根據(jù)需要自行增設未規(guī)定的明細科目，或將相應權限 授權給所屬下級工會。三、工會在填制會計憑證、登記會計賬簿時，應當填列會計科目的名稱， 或者同時填列會計科目的名稱或編號，不得只填列科目編號，不填列科目名稱。四、工會應當根據(jù)本制度有關會計報表的編制基礎、編制依據(jù)、編制原則 和方法的要求，提供真實、完整的會計報表。工會不得違反規(guī)定，隨意改變會 計報表的編制基礎、編制依據(jù)、編制

5、原則和方法，不得隨意改變本制度規(guī)定的 會計報表有關數(shù)據(jù)的會計口徑。第二部分 會計科目名稱和編號廳p科目編碼名稱一級科目明細科目一、資產類1101庫存現(xiàn)金2102銀行存款3111零余額賬戶用款額度41121120111202財政應返還額度 財政直接支付 財政授權支付5121借出款613113101 1310213103應收上級補助應收上級經費 應收上級轉撥經費應收建會籌備金e- secis-.idit - eicai e cc-y 9s e-itcasg e i - s s. e-skgg es ig Wi.ig.a- e-w 0 - vl. l- e s.-a el e ae.a-iec _

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7、o.e-o- laey <cc dets -ias-. Scooistudets repo- mjr a cc det - iliahour of e _cati on； studet r un and ddlapppaas to reort re- t he a ccent to a wiere-pica* acre coppga nda orpatcpae i n the ceie brain* asi as pa-ic ,aig i I other socia ok, thout app-lai o- the Cc-rct onai CeteIcooi pri nci pas cn

8、ne nt, tout r.n - t7he "prre nt, r_ce _ ch othe, e I lure la-ety and re duce i oosea" p-ncpe , accdig to the ica condiiInsl_e t he manag e nt syst>. 1 the p-ncipai is the r _ on.biiycetre a poice statin, a t sipepie s Goenmentsai not cnce a the accie nt. 1 ek, tea ces ae on duuy , esai

9、ish ad ilp-le t he in d hip a uus.senlWihouu te a ppr oa o- eieantdepa-me nt, may oga I ie s ude nts t patci ppte i ie-gig,disse re le ad so on. ', scoosshouid-uuae sudentstobeythe scooi r132scooisa , ichooi<e - iy unde the st _ _riy ok iadng g-up. 1 he he. ta chert ote ila siei s resonsbie -

10、o- imp eain o - teaccuuae t he e .cain, mangeeching actis i scooi s to ennue noma tacingorddr resonsI ie -or scooi saey e shi p a . manaie d cooe cntct a nd diss and rrg uiains, ontme on tme home tope- ntides8, scooi tichooi inspe cins on arrg uia bass,-ud hidden i n tme ad isee cass, i s ha d t e i

11、miae immoy gys_. 1ichooimontl iy nt ko iedge abouu saey O - Oon, 一 on souid be die-sid i I the - meysaey eucain -or s - eso- ciases per eksouid be tagetd.，o coyon emege ncy i sue s-aig ih nea,sei he p ad muuai esue knoedge. Em-ency cais cas 110 19ID, ad son) uue cmmon-nne "e - caion. 3 the ebis

12、meto- mjr acident epo-i*ie sttons calasig tepoicesaon onlchooisa- and hep. 5 sengte ningtacha 'moraeducain, esa bisa dedcatd i ooe, impronge duuain _aiyobe et he s - e ns ' ppydigca cangls ataI y tme and aae pelente mesue,no crpoai puismeta nd coe- c-oai puni shme ntn s udens, s ude it out o

13、- the cia<s-om, scoos . notbe 6, units or de pa-mentsuue nt Steeention reors o- ie應收下級經費8135其他應收款9141庫存物品10151投資11161在建工程12162固定資產二、負債類13201應付工資（離退休費）14202應付地方（部門）津貼補貼15203應付其他個人收入16211借入款17221應付上級經費18222222012220222203應付下級經費 應付下級補助 應付下級轉撥經費 應付建會籌備金19225其他應付款20231代管經費三、凈資產類21301固定基金22302在建工程占用資金2

14、3311投資基金24321321013210232103專用基金增收留成基金財務專用基金 權益保障金25322后備金26331結余四、收入類27401會費收入etri ifo e-iaa e ccry 9s eliteg st e it l s Su elsmkgg er wr g Wiuigusa _ eIw 0 ivaus al e susla xa e ae-aale-ie erusuH.ls in ss- aree Sgeattiotekesf>eglaes tosu c -2gst.Ke.一 st .- ckc e rk s dretiese aea-.l

15、saktvefy it5 risee ets 3es- q c asgigirse gulii ei.el ely g _ a.i i .e t ' cm-206i Ji ig eety csugaesye e -eats su g a e一 .vc -e sr- ge u a sc s itgae ge cslai. s，一 eai一 ui y ont.g ei essi - e ie- sksie1atettseagee .eietnitt. . si ic stitvlg te dreTows .vi e a age d-t. g jo a ge3ru Wiec i ici .

16、s uas a ait -a i- atc.fttigat-u a a es - eae a se tdta e desc.g t .eei.te-e c -iii th i at-. aettesee a -e c a s e su eatt ai se - 5 siu te tu ee catsa a git siiigui.aggs Igasec ay a aitig aVgt. t sia iy6 ai eeegec a ec scgi - a ee giagi i igi a sMaO. s g x g i g i y c e ce a tue -gaai-agesye gati t

17、v>e sues. a u r c sc-ese usgc< a t eitg atv>g e ue.ire t g e i ee-ga-i iii a tv>qi autiBuecagscuiy ' . cvisici esi i te itoths giacRt 3c Vie a -i u ea e ive 4 tvlet etassiii iut tt ct c yi vce-e - eis e i - eis 5 caty ta suiy ge c essi- c.ts. c c k g ct aett r e t - ii.eeti c idcViia

18、 ies eev s es ee e-t e-ieet ga aii s utt.Scool suts re port mjr a _c det - ilia hour o- e i on； studet r un and d -pp-as t o -eo-t re - t he a _Unt to a -rite re a crre c oppga nda orpatciae i n the e brain* as l asparii I aig i I other soca ork, i hout appr'al o- t he C.r - t onal Cete islool p

19、ri nci pUs cnne nt -tout I rganiat on28cetre a polce statin, a t ipepes G-n.etsal not cnce a the accie nt 1 -, tea ces ae on .uy , esal ish a. W t he l- deship v. u - ； .engWihouu the a ppr ova o- e nt-pa"e nts may oga I ize s uue nts to patci pae i ie-gig, di e re lie ad so on. ', scoolssh

20、ould -u m e .udents to obey t he scool r402e t he e .一”, .angeeching ac i (scool s to ennue noma cigorder rrsponsl le -or scool saety e shi p a . mantaine d cooe cntcta nd diss and rrg Hains, ontbe on time home tope- ntacidets8, scool touhool inspe ctins on arrg ula ba,-ud hidden i ntb* ad ilelee ca

21、ass, i is ha d to e iminate i.mldie sttons ca<ag sainon uhool saey and hel. 5 sengte ning -c 'morae in, esa bis a dedcatd l o<e, improlng edutin _atyobelethe s . ents ' p.c*01gca cang ata I y tbe and tale pe<ent> mesuue,no crpoal puismeta nd c-c-o.I punishme nton s udents, s uue

22、it out o- the ca rom,ascoos m. notbe 6, units or parmentsuue<tu - ntSteeention -eorts o- ie撥繳經費收入2940340301403024030340304403054030640307上級補助收入 回撥補助 專項補助 超收補助 幫扶補助送溫暖補助救災補助 其他補助30404政府補助收入31405行政補助收入32406事業(yè)收入33407投資收益34408其他收入五、支出類3550150101501025010350104職工活動支出 職工教育費 文體活動費 宣傳活動費 其他活動支出3650250201

23、5020250203502045020550206維權支出勞動關系協(xié)調費 勞動保護費 法律援助費困難職工幫扶費 送溫暖費 其他維權支出tvfy it5 eesee ciet 3eseicti e .cry 9se eliteg st e i 1s Su elsmkgg er ig Wiuigusai -lw 0 ivau alesusla xa e ae-afc _ e eruual.a i scs- aree Sgeatiteke rieglaes tosu lc2gst.He.一 st .一 ce rk s dreiesfcle .atet. g jo agele ce u ixci ic

24、i c s uas a at ii a ii atc.-aligat-u l aes - exae a se t.tae cie -sc.g t .eei.tsye gati tVte eweecesues. a u r c sc-yese usgcl t eitg a-Vtg ee ue - e t g e i ee-gal-i lil a tVt.i agatil s utti iigeety clug.esyte te ce ats su g a ec g v. c e sr- ge-a scs it.ae ge .slai. s1c eaic u -. ot -. ei ess 1c

25、l ie- sksie1atett.fea.ee ce i etiiittc d sic stit. -e cile.wse-e c -iil th i at.act attesee a -e c a s e su eatt a-i s-e. 5 slu a tee catsa a .itsiiiguld a iggsagasec ay a aitig aVgt. t s- a l y6 aieeegeca tec sc1gle a eye g iagi i igl a s.- 06 s g x g i giy c e c e au- -uecagscuiy - eac c-slci es i

26、 itts ala-Rt 3.-e a -l u ve uae ive 4 titet eatas sli- tt tt c t c y it vce-ey eis e- l - eis 5 ca-y tasu-. ge c essl-. ts6 c s k g a aett - e t - iigee -l cdc-iea ieseevs eseas-. Scool stuuets re port mjr a cc .et - ilia hour o - e i on； studet r un an. d lapppaas t o -eo-t re - t he a _Unt to a -r

27、ite re a crre c oppga n.a orpatciae i n the e brain* as l as parii ,aig i I other soca ork, i hout apprlal o- t he Ccrrct onal Ceete islool pri ncip cnne nt, -tout I rganiati on37cetre a polce statin, a t sipepe s Gn.entsal not cnce a the accie n-4 - ek, tea ces ae on .uy , esal ish a. ilprle t hell

28、a .eship va uuxsengWihouu the a ppr ooa o- e ntpa"e nts may oga I ize s uue nts to patci pae in ie-igig, .i sste re lie a. so on. ', scoosshoulL -ucae sudents to obey t he scool r503e t he e .cain, .angeeching acii- in scool s to ennue noma cig0r. resonsI e -or scool saety e shi p mantaine

29、. cooe cntcta n. .-s-s an. rrg uains, ontbe on time home tope nt aci.ets8, scool touhool inspe ctins on arrg ua bass,-u. hi. n i ntbe a. insvee cass, it is ha . te iminate i.ml.5030150302503035030450305ie saions calasig sainonlchoolsaityan. h_. 5 sengthe ning ces 'morae in, esa bis a .e.cat>

30、l ooe, impr ooig e.uin _atyollene the s - e nts ' p.c*01gca cang - ata I y tbe an. tale pelenti_mesuue,no crpoal puuismet a n. coer croalpuni shme nton s udents, s uue it out o- the caasrom, scoos m. notbe 6, units or parmentsuuesu ntSteeention r.ors o- ie業(yè)務支出培訓費會議費外事費專項業(yè)務費其他業(yè)務支出3850450401504025

31、040350404行政支出工資福利支出商品和服務支出對個人和家庭的補助其他行政支出395055050150502 5050350504505055050650507資本性支出房屋建筑物購建 辦公設備購置 專用設備購置 交通工具購置 大型修繕 信息網絡購建其他資本莊支出4050650601506025060350604506055060650607補助下級支出 回撥補助 專項補助 超收補助 幫扶補助 送溫暖補助 救災補助其他補助41507事業(yè)支出42508其他支出eicti e .cry 9se eliteg st e i 1s Su elsmkgg er ig Wiuigusai -lw 0

32、ivau alesusla xa e ae-aalec _ e eruual.a i scst aree Sgeatiteke rieglaes tosu 2gst.He.一 st .一 ce rk s dreies-cle aeai.aaktvefy it5 eeseve ciets 3es - q c asgi.ise glii ei.el ec d g t i-eeiu- .i at e yi iigeety clugaesyte te ce ats su g a e-gv. c e slfge u a scs itgae ge .slai. s1c eaic u -. .g ei es

33、s 1c l ie- sksie1atett.e agee ce i etiiittc d si stitilg -e cile.ws .vi e age .etd g jo age3eu ixc i i-i c s uas a ait ia ii at.fttlgatfu l a es - eae a se t.ta ie -iese-e c -iil t i a- act attesee a -e c a s e su eatt a-i s-e. 5 s lu a tee catsa a gl- siii.ul.a.sagasec ay a aiti. av.t. t sla l y6 a

34、i eee.eca tec scgle a eye gia.i i i.l a sMac 16 s . x . i gi. c e ceategaaiagesye gati tite eeeecesues. a u r c sce.se us.c-c l t eit. atitgee uele t . e i lee.i l-l a titu- Buecagscuiy - ec c-slci es ilt titts gyilacRt 3c ,iiea -l u vea ie ive 4 titet etassli- tt tt ct c yt vce-ey e is e l - eis 5

35、ca-y ta su-. ge c essl- c.s6 c s k . ct aett - e t - ii.eetl cdc-ia ies eev s es ee seu it e.ieet ga ail s uttIn or dertoe nsure normalteachingor der, prote ctingst udents 'he althy growt h,e nsuri ngthat national（property）is not lost, t oprevent orminimizet heoccurrence ofsafetyacci dents,follo

36、wt he"preve nt, rescueea ch other,e nsure safety andre duce l osse s" principle ,accordingto t he local conditi ons,maket he manageme nt system.1,t he principalis theresponsi bility ofschool safety,school security undert heleadershi pofPre side ntse curity w orkleadi nggroup.T he head tea

37、cher t othe l eadershipteam i sresponsibl e for, implementation oftheaccountability system.2,school mont hly studentknowlesystem.School students re portmajor a cci dentw ithinan hour of e ducati on;student r unand di sappearancest o report;re port of t hea ccidenttoawrittenre port i ntripl icate,a c

38、orre ctional centre, apolice station, atownshippeople' s Government shall notconce althe accide nt.4w eek,tea chers areon duty system, establ ish and improve t he lea dershipval ues;strengt hent hee ducation, managementofteaching activities in school stoensure normalteachingorder;res ponsi ble f

39、or school safety leader shi p always mai ntaine d close contacta nddistri ct police stations, canvassing supportfrom thepolicepropaga nda or parti cipatei nthe cele brations, as wellas partici patingi nother socialw ork,wit houtapprovaloft heCorrecti onal Centre, school pri nci pals conse nt,without

40、 organizati on. Without thea ppr ovalofrelevant departme nts, mayorga nize st ude ntsto partici pate in firefighting , di sasterre liefandsoon.7,schoolsshouldeducatest udentsto obeyt heschoolr ules andreg ulations, on time,ontime hometopreve ntaccidents. 8,schoolto schoolinspe ctions on areg ularba

41、sis,found hi dden i n time,andin severecases, it is har d to el iminate immediatelyclosed, a nd re porte d tothe localpe opldgeabout safetyeducation,educatiostation on school safety and help.5,e.Song Lin Xia ng Liu Jia pingeleme ntaryschool March 2016song Lin Xia ng Liu Jiapingotectionof publicprope

42、rtyand thelife and pr-to-daymanagement, is developingthefollowi ng firesafety system.1,strengthol e school.According to therequirements oftheFireServicesAct,sothateveryone has ofkeepi ng firecontr olsafety,pr otecti ng fire contr olfacilities,fire preve'sGovernment ,education,and ruleof lawn sho

43、uld be diversifiedi nthe forme strengthe ning teachers'moralII 一 .I. . I. . L -secti on.9,theschoolshould armeveedruycation,seasfteaty educbalitsiohnaforsdteuddientcsated l o lwaysche ck thei nternalw alls,retaiofclasses perweek shoul dbetargeted.Tocarryon emerge ncy i ssue s dea lingwit h educa

44、ti onin Ge neral,self -hel pand mutua lrescue k nowle dge.Emerge ncycalls （such a s110, 119, 122,120,and soove,impr oving e ducation quality, observet hestude nts 'psychologi cal changes ata ny timeand take preve ntivemeasures, no corporal punishmenta nd covert corporalpuni shme nton st udents,s

45、tJ 一.一 I -一 一 一 - . . IJ_,_ 1 - Ld_ I -. - >I - -. I_ L > _L_ ning wall s,ponds,railings,ha ndrail s,doors,Window s,stairca ses a nda variety of sports, extracurricularactivitieon） use commonse nse i neducati on.3,the e stablishment of majoraccidentreportingnt outofthe cla ssroom, schools mayn

46、otbe. 6,units orde partments use studentStr、資產類科目第三部分會計科目使用說明第 101 號科目庫存現(xiàn)金一、本科目核算工會的庫存現(xiàn)金。二、各級工會應當嚴格按照國家有關現(xiàn)金管理的規(guī)定收支現(xiàn)金。三、庫存現(xiàn)金的主要賬務處理如下：（一）從銀行提取現(xiàn)金，借記本科目，貸記“銀行存款”科目；將現(xiàn)金存入銀行，借記“銀行存款”科目，貸記本科目。（二）因支付內部職工出差等原因所需的現(xiàn)金，借記“其他應收款”科目，貸記本科目；收到出差人員交回的差旅費剩余款并結算時，按實際收回的現(xiàn)金，借記本科目，按應報銷的金額，借記“行政支出”等有關科目，按實際借出的現(xiàn)金，貸記“其他應收款”

47、科目。（三）因其他業(yè)務收到現(xiàn)金，借記本科目，貸記有關科目；支出現(xiàn)金，借記有關科目，貸記本科目。四、本科目應設置“現(xiàn)金日記賬”，由出納人員根據(jù)收付款憑證，按照業(yè)務發(fā)生順序，逐筆登記，每日終了，應計算當日的現(xiàn)金收入合計數(shù)、支出合計數(shù)和結余數(shù)，并將結余數(shù)與實際庫存數(shù)進行核對，做到賬款相符。五、有外幣現(xiàn)金的工會，按照折算后的人民幣金額記賬，并設立輔助賬登記外幣現(xiàn)金的幣種、外幣金額、即期匯率、折算后的人民幣金額及來源簡要說明等。六、每日終了結算現(xiàn)金收支、財產清查等發(fā)現(xiàn)的現(xiàn)金短缺或溢余，應當及時查明原因，并根據(jù)管理權限，報經批準后，在期末結賬前處理完畢：（1） 如為現(xiàn)金短缺，屬于應由責任人等賠償?shù)牟糠?，?/p>

48、記“其他應收款”科目，貸記本科目；屬于無法查明的其他原因的部分，借記“其他支出”科目，貸記本科目。（二）如為現(xiàn)金溢余，屬于應支付給有關人員或單位的部分，借記本科目，貸記“其他應付款”科目；屬于無法查明的其他原因的部分，借記本科目，貸記“其他收入”科目。七、本科目期末借方余額，反映工會實際持有的庫存現(xiàn)金。lectricityli nes,e qui pment inspe ctions,found hidden intime for rectificati on,mai ntena nce,a nd security.9,do not usea n open flamein theclassro

49、om, prohibitbur ning stov e, lit ca ndle s,mosquit orepelle nt,nosmoki ng,a nd ba nni ng messy wiri ng. Without usinga nyhouse hol d applia nces i s notallowed. 10, live on cam pus facultymembers,mustlead by example, andeducatefamilies and children rea dytofire.11, house hol d useofgas inschool s,to

50、masterpr oper usage, payattentiont o theleak -proof,explosi on-pr oof,fireproof,cl osi ngvalveafteruse to e nsur e security. 12,di ning r oom must be qualified,a nd a nnualtesting ofpre ssurevessel s,toregul arlycheck,t he ca nteenw orkersmust be certified,strictlyby operati onoperation, gas tank an

51、d st ovesafety dista nce of 1.5meters,to prevent accidents. 13,the a dverse conse quences caused by ignoringfiresafetyregulations,willbe punished, untili nvestigatedforlegal responsibility.Song Lin Xiang Liu Jia pingeleme ntary school March 2016DirectoroftheE ducation Bureau i nchargeofsecurity.2,ea

52、ch activityshould havea spe cific responsi bility,payattentiontothepers ons age , physical match.Route3, a ctivities,l ocati on,fiel dsurveys shoul d be carried outina dvance.4,a ctivitiesforthe meansoftransport should ex plain t hesituati on totheschooltocomply withvehicl e,safety requir ements, be

53、forethe li ne for repairs.5,each activity must havesecurit y, emergency response plan for accide nts.6, picnics, hiki ng, pi cnci to payattenti ontofire preve ntion,foodpoisoning, preventi on offallaccidents7,t he activitie s nearthe rivers, reservoirs,nomeasuresor do not meetthe securityrequirement

54、softhe Organi zation and notletst udents intot hewaterXiang Liu Jia ping elementary school,pi nesl ope s surroundi ng safety manageme nt system1 tea cher sand st udents,the surr oundingareaoft heschoolg overna nce cover s personaland foodhygiene, cult uralevents and other aspects, integrated governa nce shall obtai n wi de support a ndfull cooperationoft he communit y.