第二讲基层工会会计核算第一节会计核算方法基层工会会计核算，是对基层工会的资金运动进行连续、系统、完整的反映和监督所采取的专门方法。也就是把会计科目、记账方法、会计凭证、会计账簿、财产清查及会计报表等有机地结合起来，构成会计核算的完整体系，用以完成基层工会 Lecture 2 Grassroots Labor Union Accounting Section 1 Accounting Methods The grassroots trade union accounting is a specialized method adopted to continuously, systematically and completely reflect and supervise the capital movement of the grassroots trade unions. That is, the accounting subjects, accounting methods, accounting vouchers, accounting books, property inventories and financial statements and other organic combination of accounting to form a complete system to complete the grass-roots trade unions