借：固定資產

    貸：固定基金, 

期末結轉時：

借：結余

    貸：資本性支出(chu)

本科目期末(mo)結轉后無(wu)余(yu)額。

 6.下級(ji)支出:工(gong)會(hui)為(wei)解決下級(ji)工(gong)會(hui)經費不足(zu)或根據有關規定給予(yu)下級(ji)工(gong)會(hui)的各(ge)類(lei)補助款項。

賬(zhang)務(wu)處理：發(fa)生補助下級支出時(shi)：

借：補助下級支出——

        貸：銀行存款等

期末結轉時：

借：結余

        貸：補(bu)助下級支出

本(ben)科目期末結(jie)轉后無余額。

7.事(shi)(shi)業(ye)(ye)支出：工會對獨(du)立核(he)算(suan)的(de)附屬(shu)事(shi)(shi)業(ye)(ye)單(dan)位(wei)的(de)補助和(he)非獨(du)立核(he)算(suan)的(de)附屬(shu)事(shi)(shi)業(ye)(ye)單(dan)位(wei)的(de)各項支出。

賬務處(chu)理：發生相(xiang)關支出時：

借：事業支出

        貸：銀行(xing)存款

期末結轉時：

借：結余

        貸：事業支出

本科目(mu)期(qi)末結轉(zhuan)后無(wu)余額。

8.其他支出(chu)：資產(chan)盤(pan)虧(kui)，固定資產(chan)處置凈損失，捐贈(zeng)支出(chu)。

賬務處理：對外(wai)捐贈支出：

借：其他支出

        貸：庫(ku)存現金、銀行存款

期末結轉時：

借：結余

        貸：其(qi)他支出

本(ben)科目(mu)期末結轉后無余額。

實際工作的(de)賬務處理：

法律背景：

1.    《工(gong)(gong)(gong)(gong)(gong)會(hui)法(fa)》第(di)四十二條(tiao)規(gui)(gui)定：“建(jian)立工(gong)(gong)(gong)(gong)(gong)會(hui)組(zu)織(zhi)(zhi)的(de)企業(ye)、事業(ye)單(dan)(dan)位(wei)、機關(guan)(guan)按每(mei)月全(quan)部(bu)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資總(zong)(zong)(zong)額的(de)百(bai)分之二向(xiang)工(gong)(gong)(gong)(gong)(gong)會(hui)撥(bo)繳(jiao)的(de)經費。”未(wei)建(jian)立工(gong)(gong)(gong)(gong)(gong)會(hui)組(zu)織(zhi)(zhi)的(de)單(dan)(dan)位(wei)，根據全(quan)國(guo)(guo)總(zong)(zong)(zong)工(gong)(gong)(gong)(gong)(gong)會(hui)辦公廳《關(guan)(guan)于基層(ceng)工(gong)(gong)(gong)(gong)(gong)會(hui)組(zu)織(zhi)(zhi)籌(chou)(chou)建(jian)期間撥(bo)繳(jiao)工(gong)(gong)(gong)(gong)(gong)會(hui)經費(籌(chou)(chou)備金)事項的(de)通知》(總(zong)(zong)(zong)工(gong)(gong)(gong)(gong)(gong)辦發〔2004〕29號(hao))文件規(gui)(gui)定按每(mei)月全(quan)部(bu)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資總(zong)(zong)(zong)額的(de)2％向(xiang)上(shang)級工(gong)(gong)(gong)(gong)(gong)會(hui)全(quan)額撥(bo)繳(jiao)工(gong)(gong)(gong)(gong)(gong)會(hui)籌(chou)(chou)備金。上(shang)級工(gong)(gong)(gong)(gong)(gong)會(hui)收到工(gong)(gong)(gong)(gong)(gong)會(hui)籌(chou)(chou)備金后(hou)向(xiang)有(you)關(guan)(guan)單(dan)(dan)位(wei)開具《工(gong)(gong)(gong)(gong)(gong)會(hui)經費撥(bo)繳(jiao)款專用收據》，有(you)關(guan)(guan)單(dan)(dan)位(wei)憑專用收據在稅前列(lie)支(zhi)。全(quan)部(bu)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)是(shi)(shi)指在企業(ye)工(gong)(gong)(gong)(gong)(gong)作并(bing)由(you)其支(zhi)付(fu)工(gong)(gong)(gong)(gong)(gong)資的(de)各類人員。職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資總(zong)(zong)(zong)額是(shi)(shi)指各單(dan)(dan)位(wei)在一定時期內直接支(zhi)付(fu)給本單(dan)(dan)位(wei)全(quan)部(bu)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)的(de)勞動報酬總(zong)(zong)(zong)額。包括計(ji)時工(gong)(gong)(gong)(gong)(gong)資、計(ji)件工(gong)(gong)(gong)(gong)(gong)資、獎(jiang)金、津貼(tie)和(he)補貼(tie)、加(jia)班加(jia)點工(gong)(gong)(gong)(gong)(gong)資、特殊情況下(xia)支(zhi)付(fu)的(de)工(gong)(gong)(gong)(gong)(gong)資以及國(guo)(guo)家統計(ji)局規(gui)(gui)定列(lie)入工(gong)(gong)(gong)(gong)(gong)資總(zong)(zong)(zong)額的(de)其他各項津貼(tie)和(he)補貼(tie)等。

2.    按全(quan)國總工會(hui)(hui)《關于(yu)收(shou)(shou)交工會(hui)(hui)會(hui)(hui)費的(de)通知(zhi)》規定：會(hui)(hui)員每月應(ying)向工會(hui)(hui)組織(zhi)繳(jiao)納本人月工資收(shou)(shou)入(ru)0.5％的(de)會(hui)(hui)費，工資尾數不足10元的(de)不計繳(jiao)。會(hui)(hui)費收(shou)(shou)入(ru)全(quan)部留給基層工會(hui)(hui)掌握使用。

3.    合肥市人民政府(fu)2001年第84號會(hui)議紀要確(que)定：工(gong)會(hui)經費(fei)由市總(zong)工(gong)會(hui)委(wei)托市稅(shui)務部門代收(shou)。稅(shui)務機關按(an)企事(shi)業單位全(quan)部職工(gong)工(gong)資(zi)總(zong)額2%的(de)(de)40%代收(shou)工(gong)會(hui)經費(fei)，及時(shi)上交(jiao)到市總(zong)工(gong)會(hui)的(de)(de)指定賬(zhang)戶。在(zai)規定期限(xian)內應建(jian)未建(jian)工(gong)會(hui)組織(zhi)的(de)(de)企事(shi)業單位，按(an)職工(gong)工(gong)資(zi)總(zong)額的(de)(de)2%全(quan)額收(shou)取組建(jian)工(gong)會(hui)籌備金。

工作中處理:

⑴．每(mei)月根據工資總額2%計(ji)提工會經費(fei)：

借：管理費用-工會經費

    貸：應付職(zhi)工薪(xin)酬-工會經費:

工會(hui)和國(guo)稅(shui)4,6分(fen)賬(zhang)，分(fen)配(pei)工會(hui)經(jing)費

借：應付(fu)職(zhi)工薪酬—工會(hui)經費

    貸：其他應付(fu)款—工(gong)會(hui)經費(fei)（轉國(guo)稅）  （計提(ti)工(gong)資總額2%的40%）

        其他應付(fu)款—工會經費（轉工會）  （計提工資總額2%的60%）

⑵．每月(yue)會(hui)員(yuan)繳納會(hui)費。按工資收入0.5%繳，不足10元不繳。從工資里代扣：

借：應付職工薪(xin)酬—工資(zi)

     貸：其他應(ying)付款—工會經(jing)費（轉工會）

⑶．次月，從公司戶轉6分的(de)工會(hui)經費和會(hui)員會(hui)費入工會(hui)戶

借：其他應付款—工會(hui)經費（轉工會(hui)）

    貸：銀行(xing)存款

同時，工會(hui)入賬：

借：銀行存款

   貸：會(hui)費(fei)收(shou)入(ru)

       撥(bo)繳工(gong)會收(shou)入

⑷．工會(hui)經費(fei)的上繳：每季(ji)度與增值稅納(na)稅期限一致，填紙質工會(hui)經費(fei)申(shen)報表蓋章(zhang)去(qu)國稅申(shen)報，取回工會(hui)經費(fei)繳款單(dan)去(qu)銀行繳費(fei)。

借：其他應(ying)付款—工(gong)會經費（轉(zhuan)國(guo)稅）

    貸：銀行存款

至此，所有(you)賬戶平(ping)衡。討(tao)論：以上是(shi)安徽省合肥地區(qu)的，其(qi)他省份是(shi)什么樣的呢(ni)