新旧会计制度在工会经费收入和上解帐务处理上的区别●刘丽华《工会预算会计制度》（以下简称新会计制度）中增设了“待分成经费”和“经费集中户存款”科目。这两个科目适用于县以上工会，是核算所属基层工会上解经费及经费集中分成的专用科目。它虽然与旧会计制度中“拨... Differences between the old and new accounting systems in terms of trade union funds income and handling of accounts ● Liu Lihua added “to-be-funded” and “centrally-funded deposits” in the “Union Budget System” (hereinafter referred to as “the new accounting system”). These two subjects are applicable to trade unions above the county level and are specialized subjects for accounting for the separation of funds and funds from the grass-roots labor unions. Although it is with the old accounting system "dial ...