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问13:工会会计等式是什么?工会会计等式为:资产=负债+净资产。在不同的会计年度,不管经济活动如何变化,该等式将永远成立,因此实务中也把该等式叫作“会计恒等式”。理论上,导致工会资产变动的路径有两个:一是负债的变动,如工会组织在会计年度新增或者减少负债所导致的资产变动;二是净资产的变动,就工会组织而言,净资产变动主要依赖会计年度收支相抵后的结余大小而定。问14:什么叫工会净资产?它有哪些特点?
Q13: What is the union accounting equation? The union accounting equation is: Assets = Liabilities + Net Assets. In different fiscal years, no matter how the economic activity changes, the formula will always be established, so in practice this equation is also called “accounting identity ”. In theory, there are two paths leading to changes in the assets of trade unions: first, changes in liabilities, such as changes in assets caused by new or decreased liabilities of trade unions in the fiscal year; and second, changes in net assets. As far as the union organization is concerned, net Changes in assets mainly depend on the balance of the balance of payments after the fiscal year is offset. Q14: What is the union’s net worth? What are its characteristics?