浅谈工会事业单位离退休经费的核算●王敏华工会事业单位会计制度（修改稿）中，对离退休经费的核算设置了第５３０号“离退休费支出”科目，并指定了该科目核算内容及方法。会计科目是按照经济内容和管理的要求对资产、负债、净资产、收入、支出进行科学分类的项目，也是... Talking about the accounting of retirement expenses of the labor union ● Wang Minhua In the accountancy system of the trade unions (revised version), No. 530 “Retirement Expenditure” was set up for the accounting of retirement expenses and the accounting content of the subject and method. Accounting subjects in accordance with the economic content and management requirements for assets, liabilities, net assets, income, expenditures for the scientific classification of the project, but also ...