Trade union epidemic situation condolences to accounting subjects

The trade union epidemic sympathy accounting subjects are as follows:

Debit: expenditure on rights protection (the detailed subject is "assistance fee for needy employees" or "send warm fee").

Loan: Cash on hand (or bank deposit account)

Trade unions in administrative institutions shall establish separate accounts in accordance with the Accounting System for Trade Unions (No.7 [2009] of the Ministry of Finance).

In response to the call of the country, the General Office of the All-China Federation of Trade Unions set up a special fund for prevention and control in novel coronavirus from trade union funds for special work such as epidemic prevention and control, security and condolences. According to Article 2 of the Notice of the General Office of the All-China Federation of Trade Unions on Strengthening the Management of the Use of Special Funds for Infection Prevention and Control in novel coronavirus, the special funds of grass-roots trade unions are used to express condolences to those directly involved in the prevention and control of the epidemic and their immediate family members who cannot take care of themselves; Used to buy masks, disinfectants, thermometers and other articles and materials related to epidemic prevention and control.