近期,陕西省澄城县澄合矿区工会开展了“工会会计规范化达标竞赛”活动,在对所属的16个基层工会财务工作进行检查验收时,发现部分单位会计不能正确理解使用会计科目,个别会计科目核算的内容不准确,特别是一些单位工会会计不能正确区分和使用几个“其他支出”会计科目,把“508其他支出”一级科目和6个有关其他支出的二级科目的核算内容、列支范围相互混淆。主要指:把“50104职 Recently, Chenghe County, Shaanxi Province, Chengguang Mining Union unfolded the ”Standardization Trade Union Accounting Contest “ activities in the inspection of the 16 affiliated grass-roots trade unions financial work, found that some units of accounting can not correctly understand the use of accounting subjects, Some accounting items accounting inaccurate, in particular, some units of accounting can not correctly distinguish and use a few ”other expenses “ accounting subjects, ”508 other expenses “ level subjects and six for other expenses Level subjects accounting content, support range confused with each other. Mainly refers to: ”50104 post