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问:财会改革后要求企业的奖金进成本,与工资一起核算,如何理解(93)财外字第784号文第11条规定,在会计上怎样进行核算? 答:1993年7月1日会计改革后要求企业将奖励基金结余弥补福利基金赤字后的部分,并入企业的“应付工资”科目,如企业奖励基金较多则应付工资的贷方数额也较大。由于“应付工资”科目借方是实发数,贷方数是从企业成本中计提的数(这里暂且用“计提”),贷方数当期发生额越大,企业的成本支出越多。一般情况下,企业的应付工资计提和实发数基本相同,且在各会计期也基本稳定。但在新旧制度转帐时,奖励基金结余并入“应付工资”科目中,使其贷方数较大,如企业转帐后,实发工资全部列入成本,这部分贷方数将始终挂
Question: After the accounting reform requires the company to enter the cost of bonuses, together with the salary, how do you understand (93) Financial Article 784, Article 11 stipulates how to conduct accounting in accounting? Answer: Accounting reforms on July 1, 1993 Afterwards, the company is required to incorporate the bonus fund balance to make up for the deficit of the welfare fund into the company’s “wage payable” subject. If there are more enterprise award funds, the amount of credit payable to the wage is also greater. Since the “payable wages” subject debit is the actual number of loans, the number of credits is calculated from the cost of the enterprise (here temporarily use “counting ”), the larger the amount of the credit amount in the current period, the more the company’s cost expenditures. many. Under normal circumstances, the company’s payable payroll is basically the same as the actual payout, and it is basically stable in each accounting period. However, when funds are transferred between the old and new systems, the bonus fund balances are incorporated into the “payable wages” subject, making the number of lenders larger. For example, after an enterprise transfer, the actual payroll is all included in the cost, and this part of the lenders will always be linked.