Statements reflecting the detailed items of temporary payments, loans, temporary deposits, loans and escrow funds of trade unions are called current account details. This table reflects the detailed items of trade union current payments, which is convenient for trade unions to pay or collect all kinds of payments in time (see Table 48 for its format).

Table 48

The list of trade union current accounts shall be compiled according to the following requirements.

(1) The general ledger accounts "Temporary Payment", "Lending", "Borrowing" and "Escrow Fund" are filled in according to the year-end account balance of the general ledger, which is consistent with the corresponding accounts in the year-end balance sheet.

(2) The detailed items are filled in according to the year-end balance of the corresponding subsidiary ledger, and the sum of the subsidiary ledgers used under each general ledger account is equal to the amount of the general ledger account. The specific content of each detailed item should be summarized and filled out according to the detailed subjects corresponding to each detailed account, and the important items should also indicate the account page, receipt and payment, collection, etc.