Expenditure refers to all kinds of capital consumption and losses incurred by trade unions in carrying out various work and activities. Expenditure is divided into employee activity expenditure, rights protection expenditure, business expenditure, administrative expenditure, capital expenditure, subsidies to subordinates, business expenditure and other expenditures according to functions.
(1) Staff activity funds refer to the expenses incurred by trade unions in carrying out education, sports, publicity and other activities for members and other employees. Specifically, it includes: staff education funds, cultural and sports activities funds, publicity activities funds and other activities funds (other activities funds include special difficulties subsidies paid by grass-roots trade unions and other activities funds carried out by trade unions).
(2) Rights protection expenditure refers to the expenditure directly used by trade unions to safeguard the rights and interests of employees. Specifically, it includes: labor relations coordination fee, labor protection fee, legal aid fee, assistance fee for needy employees, send warm fee and other rights protection fees.
(3) Business expenses refer to the expenses incurred by trade unions for training trade union cadres, strengthening their own construction and carrying out business work. Specifically, it includes: training fees, conference fees (including trade union congresses, committees, audit meetings and trade union professional work meetings), foreign affairs fees, special business expenses (referring to the expenses incurred by trade unions in carrying out special business such as trade union organization construction, assessment and commendation, family building activities, large-scale special research, special audit funds) and other business expenses.
(four) administrative expenses refer to the daily expenses of the trade union for administrative management and logistics support. Specifically, it includes: wages and welfare expenditure, goods and services expenditure, subsidies to individuals and families, and other administrative expenditures.
Wage and welfare expenses: all kinds of labor remuneration of full-time staff and workers who calculate trade union funds, as well as all kinds of social insurance premiums paid for the above-mentioned personnel. Including: basic salary, subsidies, bonuses, social security contributions, food subsidies, etc.
Expenditure on goods and services: accounting for the expenditure of trade unions on purchasing goods and services (excluding the expenditure on purchasing fixed assets). Including: office expenses, printing fees, consulting fees, handling fees, water fees, electricity fees, post and telecommunications fees, property management fees, transportation fees (transportation fees such as fuel, insurance, repair fees), travel expenses (accommodation fees, travel expenses, food subsidies, miscellaneous fees), maintenance (protection) fees, rental fees, entertainment fees such as meals), and special materials.
Subsidies to individuals and families: accounting for subsidies paid by trade unions to individuals and families. Including: retirement fee, retirement fee, retirement fee, pension, living allowance, medical expenses, housing accumulation fund, rent allowance, house purchase allowance, etc.
Other management expenses: accounting for other expenses that cannot be classified into the above economic subjects.
(five) capital expenditure refers to the actual expenditure incurred by the trade union in construction projects, equipment and tools purchase, large-scale repair and information network purchase and construction. Specifically, it includes: purchase and construction of houses and buildings, purchase of office equipment, purchase of special equipment, purchase of vehicles, major repairs, purchase and construction of information networks, and other capital expenditures.
Purchase and construction of houses and buildings: accounting for the expenditure of trade unions on the purchase and construction of buildings (including ancillary facilities, such as elevators, communication lines, cables, water and gas pipelines, etc.). ) such as office buildings, warehouses and canteens.
Purchase of office equipment: calculate the expenditure of trade unions on purchasing office furniture and office equipment within the scope of fixed assets accounting.
Special equipment purchase fee: calculate the expenditure of trade unions on purchasing various special equipment with special purposes and included in the fixed assets accounting scope.
Vehicle purchase fee: calculate the expenditure of the trade union on purchasing various vehicles (including vehicle purchase tax).
Major repair: accounting for major repair costs of various equipment and buildings of trade unions.
Information network purchase and construction: accounting of trade union information network expenditure. Such as compute hardware and software purchase, development and application expenditure. Computer software and hardware purchased and built do not meet the standards for the confirmation of fixed assets, which are not accounted for in this account.
Other capital expenditures: accounting for capital expenditures not included in other subjects of the above-mentioned trade unions.
(6) Subsidies to lower-level expenditures refer to various subsidies given by trade unions to lower-level trade unions to solve the shortage of funds or according to relevant regulations. Specifically, it includes: callback subsidy, special subsidy, over-receipt subsidy, rescue subsidy, send warm subsidy, disaster relief subsidy and other subsidies.
(7) Operating expenses refer to subsidies provided by trade unions to independent accounting subsidiaries and expenditures of non-independent accounting subsidiaries.
(8) Other expenditures refer to the expenditures of trade unions at all levels except staff activities, rights protection, business expenses, administrative expenses, capital expenditures, subsidies to subordinates and business expenses. For example, asset loss, net loss of fixed assets disposal, donation expenditure, and provision of relevant special funds according to regulations.