I. When drawing:

Borrow: management fee or reserve public welfare fund.

Loan: welfare funds payable or special funds _ trade union organization funds.

Two, the enterprise bank basic households transfer trade union accounts.

Debit: bank deposit-bank trade union account

Loan: bank deposit-basic bank account

Third, when spending:

(1) Allocating the funds of the trade union organizations at higher levels.

Borrow: welfare funds payable or special funds-trade union organization funds (transferred to higher-level trade union funds)

Loans: bank deposits

② The trade union of this enterprise organizes invoice reimbursement.

Borrow: payable welfare funds or special funds.

Debit: Taxes payable-input tax to be certified

Loan: bank deposit _ bank trade union special account

Loans: bank deposits