应付福利费、工会经费和职工教育经费是否超支是人们普遍关注的问题。对于这三项费用的超支 ,主要有以下三种会计处理。１．对非较小金额的超支（超支额在计提限额的５%以上） ,按有关财务制度规定的发生三项费用的会计处理方法核销。这种会计处理的错误为 :①将会形成“寅吃卯 Expenses payable, trade union funds and staff education expenditure overruns are issues of general concern. For these three expenses overruns, there are three main accounting treatment. 1. For non-small amount of over-expenditure (over-limit of over 5% of the withdrawal limit), write-off shall be made according to the accounting treatment of three expenses stipulated in the relevant financial system. This accounting error is: ① will be formed "Yin eat Mao