“福利性”帐户是以“应付福利费”科目为代表的 ,包括其他应付款———职工教育经费、工会经费、住房周转金等帐户的总称。其特点是累计发生额（或余额）相对较小 ,支出项目较多。我们在对企业进行检查时发现 ,某大型企业利用“应付福利费”帐户向全体职工发放了诸如误餐费补? The “welfare” account is represented by the “benefits payable” account, which includes other payables --- employee education funds, union funds, housing revolving funds and other accounts. It is characterized by a cumulative amount (or balance) is relatively small, spending more items. When we checked the enterprises, we found that a large-scale enterprise used the “benefits payable” account to make payments to all its employees, such as eating errors.