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八、“502工资基金” 1. 核算内容。本科目核算实行工资总额同经济效益挂勾浮动办法的企业,按国家有关规定提取的工资基金和工资增长基金的提取、使用情况。 2. 明细科目: (1)“应付工资”明细科目,核算应付给职工的工资总额。其中,包括应付给职工的各种工资,奖金、津贴等。但是,医药费、福利补助、退休费、合理化建议和生产发明技术改进奖等,不在本科目核算。“应付工资”明细科目,应按照职工类别(如固定职工、合同制职工、临时职工、县以上劳动部门批准常年参加企业生产的亦工亦农人员、用集体所有制
8. “502 Wage Fund” 1. Accounting content. This subject accounts for the collection and use of wage funds and wage growth funds extracted by enterprises that implement the wage-rolling method and the economic efficiency hook-up method. 2. Details of the subject: (1) “payable wages” detailed account, accounting for the total wages payable to employees. Among them, various wages, bonuses and allowances payable to employees are included. However, medical expenses, welfare subsidies, retirement fees, rationalization proposals, and technological innovations for the production of inventions are not counted in this subject. The “payable wages” detailed subjects should be classified according to the category of employees (eg fixed employees, contract employees, temporary employees, labor departments above the county level, approved employees who have participated in the company’s production for the same year, and employed farmers, and adopt collective ownership).