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How to make up the trade union funds in the last year?
The accounting treatment of trade union funds in previous years was,

Borrow: previous year's profit and loss adjustment-management expenses-union funds,

Loan: Payable staff salaries-union funds.

The accounting treatment of trade union funds paid in previous years is,

Borrow: Staff salaries payable-trade union funds,

Loan: bank deposit-a bank.