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1、theessenceofthesocialistconceptofruleoflawleadingqualityconnotation,fortheuseofthesocialistlawcomprehensiveconcepttoguidetheirworkandtheimportanceoflearningshouldalsolackthenecessaryunderstanding.Twoisthebusinessfoundationisnotsolid,thetextlevelisnothigh.Their
2、workinthearmybefore,althoughtheunderstandingofthematerial,butalsojustonlyknowfur,textlevel,writingabilityisstillinalowlevelinterface.Theknowledgeisnotcomplete,especiallyitisverylittleaboutprofessionalsomedepartmentsknowknowledge新旧《工会会计制度》衔接举例1．某局级工会将于2010年1月1日
3、开始施行新《工会会计制度》。2．该工会于2009年12月31日进行新旧会计科目结转。该工会于2009年12月31日按照原《工会会计制度》编制资产负债表如下：资产负债表（结帐后）工会01表编制单位：某局级工会2009年12月31日单位：万元编号资 产期末数编号负债和净资产期末数 一、资产类 二、负债类 101现金 10201应付上解经费15102银行存款 20202应付补助下级经费10103经费集中户存款10203暂存款 11104有价证券 10204借入款 18105暂付款 5205代管经费 28106借出款
4、2206拨入经费5107库存材料 15207拨入专项资金30108投资 20 负债合计 117109专项资金占用60 三、净资产类 110应收上解经费25301固定基金 274111应收上级补助30302专用基金30112拨出经费5303投资基金 20114固定资产 274304经费结余 29305预算周转金6306后备基金10 净资产合计 369资产合计 486 负债和净资产合计 486 结转会计科目：新旧科目余额对照表结转法对2009年12月31日各个原会计科目及其账面余额进行分析，按照《衔接规定》转入各个
5、新会计科目及其明细科目。（一）资产类：（1）结转“现金”科目借：库存现金10writesomesimplebriefing.Otherworkisnotenough,andleadershipThereisaconsiderablegapbetweentherequirements.Andintheencounterthetediouswork,complexthings,sometimestakethemethodofescape,thatbridgetheboattothebridgestraight",not
6、theirownforcepleasefindcountermeasures,buttowaitfortheself,thelackofaspiritofhardresearch.Two,theIn1944,theamountssentoutinformation,wasarrestedbytheelves,sufferedtorture,heroicandunyielding,andkilledbytheenemy.ThefiveCommunistswho,front-lineeliteZhuZhu(1909-1
7、996),QingShuiXiangFuCun,Shangrao9theessenceofthesocialistconceptofruleoflawleadingqualityconnotation,fortheuseofthesocialistlawcomprehensiveconcepttoguidetheirworkandtheimportanceoflearningshouldalsolackthenecessaryunderstanding.Twoisthebusinessfoundationisnot
8、solid,thetextlevelisnothigh.Theirworkinthearmybefore,althoughtheunderstandingofthematerial,butalsojustonlyknowfur,textlevel,writingabilityisstillinalowlevelinterface.Theknowledgeis
