在学习《工会财务会计制度》过程中,我们觉得工会预算管理办法附件（一）工会经费收支预算科目及说明,与工会会计制度第三十条会计科目使用说明之间有多处表述得不一致,特提出我们的看法与建议,以供参考。第一,会员活动费的核算内容。在工会经费收支预算科目及说明中的表?.. In the course of studying the “Financial Accounting System for Trade Unions,” we think that there are many inconsistencies between the budgetary administrative measures of trade unions (1) the accounts and descriptions of budgetary expenditures and expenditures of trade unions, and the instructions for the use of the 30th accounting section of the accounting system of trade unions , Especially put forward our views and suggestions for reference. First, the membership activity fee accounting content. The table in the budgetary accounts and explanations of trade union expenditures.